: If a company had the following standards:

Materials 2kgs @$4 per kg

Labour 4 hours @$25 per hour

Purchased 8000 kgs for $32,800

Made 2000 units

Actual material used was 4300 kgs

Actual labour time and cost was 7900 hours with labour cost of $202,240

Calculate: DMPV = PQ x (AP - SP)

DMQV = SP x (AQ - SQ*) SQ for 2000 units produced!!!!

DLRV = AH x (AR - SR)

DLEV = SR x (AH - SH*) SH for 2000 units produced!!!!