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Standard direct material cost per unit of product X is P150 per 1kg @2kg is P300 Actual Production for the month is 49,000 units Actual

Standard direct material cost per unit of product X is P150 per 1kg @2kg is P300

Actual Production for the month is 49,000 units

Actual Material Usage is 100,000kg (1kg@P145)

Calculate the Material variances. 

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