STANDART CA Nitesh Parashar STANDARD COSTIAG Question 1: The standard quantity of material required is 4 kgs. per unit of actual output. The relevant figures are as under: Material B A D Standard mix % 30% 40% 20% 10% 1.25 1.50 3.50 Price per kg. ) 3.00 1,180 1,580 830 Actual aty, used (Kg.) 440 1.80 3.40 Actual price per kg. R) 3.00 Actual output: 1.000 units Calculate price variance, mix variance, sub-usage variance and total material cost variance. 1.30