Managerial accounting, One of the reasons for material usage variance is change in the composition of the materials mix. It results from a variation in the material mix used in production. Thus, if a larger proportion of the more expensive material is used than that laid down in the standard mix, materials usage will reflect a higher cost than the standard. Contrarily, the use of cheaper materials in large proportions will indicate a lower cost of materials usage than the standard. It is that portion of the material usage variance which is due to the difference between the standard and actual composition of a mixture of materials. In other words, this variance arises due to a change in the ratio of actual material mix from the standard ratio of material mix. It is calculated as the difference between the standard price of standard mix and the standard price of actual mix.

1. Three zones exist Before reaching the operation theater,explain

2. Why are section 4-5 in the operation, explain

3. Why does LED lights exist in OT?

4. When a baby is born, they are placed under UV lamps to reduce the possibility of jaundice, explain

5. OT is ventilated by Air is blown in from the upper part and sucked out from the lower part, explain

6. 1 nm is used in the resolution of the microscopes used in neurosurgery, explain

7. heart lung machine is used for 4 hours, explain