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Los siguientes datos se refieren al producto no. 89 de Des Moines Corporation: Estndar de material directo: 5 pies cuadrados a $3.30 por pie cuadrado

Los siguientes datos se refieren al producto no. 89 de Des Moines Corporation: Estndar de material directo: 5 pies cuadrados a $3.30 por pie cuadrado Material directo comprado: 37,000 pies cuadrados a $3.60 por pie cuadrado Material directo consumido: 36,400 pies cuadrados Actividad de fabricacin: 7.200 unidades finalizadas Suponga que la empresa calcula las variaciones en el momento ms temprano. A) La variacin de la cantidad de material directo es: B) La variacin del precio de los materiales directos es:

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