15 Homework Standard Costing Solution Templates.xls Page of 10 0 - Actual Cost Standard cost Direct malenal purchased JPY 60,100 JPY 57,510 Direct material used JPY 38,340 JPY 1.31 per unit produced Units produced 28,000 units Standard cost Price or F allowed for Quantity or Variance Analysis for Spending of actual quantity Usage Production Inputs Actual Cost Variance U of input V enance Direct material purchased Direct material used * Direct material price variance is recognized at the time of purchase. JPY designates Japanese Yen F of U Standard cost for actual output Type here to search QWERTY ASDFGHIJ ZXCVBNM