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The following information about product Alfa is available for April: Actual Original budget Information about variable manufacturing cost per unit: Direct Labour Direct material 1
The following information about product Alfa is available for April: Actual Original budget Information about variable manufacturing cost per unit: Direct Labour Direct material 1 hour @ 7 per hour 0.89 kgs. @ 10 per kg 1.2 hours @ 6per hour 0.7 kgs @9.50 per kg Direct labour 7 per unit Direct material 8.9 per unit Direct labour 7.2 per unit Direct material 6.65 Units of production and sales of 15,000 Alfa (April) 18.000 Based on this information, the materials usage variance is:
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