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Los materiales estndar requeridos para producir 100 unidades son 120 kgs. Un precio estndar de 0,50 El pago por Kg es fijo y 240000 unidades

Los materiales estndar requeridos para producir 100 unidades son 120 kgs. Un precio estndar de 0,50 El pago por Kg es fijo y 240000 unidades fueron producido durante el perodo. Materiales reales comprados fueron 300000 Kgs. a un costo de Rs. 1,65,000. Calcular la variacin de material.

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