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2.Perusahaan OTIS menghasilkan satu jenis produk dengan standard cost of direct material per unit of product is5 pound x $ 6 = $ 30. Company

2.Perusahaan OTIS menghasilkan satu jenis produk dengan standard cost of direct material per unit of product is5 pound x $ 6 = $ 30.

Company purchased 9.500 pound of materialsat cost $6,5. All of the material was used to manufactured of 2.000 unit of product. Analisa varians yang terjadi pada direct material yang digunakan.

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