T ple uses a standard costing system, which is material stock account being maintained at standard costs. The following details have been extracted from the standard cost card in respect of direct materials:

The following details relate to actual materials purchased and issued to production during April, when actual production was 870 units:

Which of the following correctly states the material price and usage variance to be reported?Appendix

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8 kg at 0.80/kg = 6.40 per unit Budgeted production in April was 850 units.