Q1/ You have the following information: 1- Standard card for the production of one unit: Items Standard Price Standard Quantity Standard Cost Item x 50 dinars / kg sqrt 3 kg/ un 150 dinars / unit Item y 40 inars/kg7 kg/unit 280 dinars / unit 2-Actual information during the period were : item (x Quantity purchases 2000 kg and Quantity used 1750 kg at 48 dinars / kg , item (y ) Quantity purchases 4500 kg Quantity used 4250 kg at 44 dinars kg The number of units produced 600 units Required : 1 - Prepare the performance report 2 - Calculate direct material variance ( price, quantity)

Q 1 / You have the following information:- 1- Standard card for the production of one unit:- Items Standard Price Standard Quantity Standard Cost Item x 50 dinars / kg 70 3 kg / unit 150 dinars / unit Item y 40 dinars / kg 7 kg / unit 280 dinars / unit 2-Actual information during the period were :- item(x) Quantity purchases 2000 kg and Quantity used 1750 kg at 48 dinars / kg , item (y) Quantity purchases 4500 kg Quantity used 4250 kg at 44 dinars / kg The number of units produced 600 units Required :- 1 - Prepare the performance report 2 - Calculate direct material variance (price, quantity)