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Actual Static Budget Number of units sold 1000 1500 Direct Material units per unit of production 3 Total Direct Materials Used 3700 4500 Price per
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| Static Budget |
Number of units sold | 1000 |
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| 1500 |
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Direct Material units per unit of production |
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| 3 |
Total Direct Materials Used | 3700 |
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| 4500 |
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Price per unit | $20 |
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| $24 |
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Cost of direct materials used | $74,000 |
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| $108,000 |
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The Price Variance equals
$2000 F | ||
$14800 F | ||
$19200 U | ||
$36000 U |
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