The moon company uses the standard cost system to

measure the efficiency of the different functional areas.

Below is information relative to the materials used for

the manufacture of a finished product unit of the flagship product:

Raw material	Grams	Price per kilogram
A	200	230
B	250	120
C	300	145

During the month of October the following quantities of materials

were purchased and used:

Raw Material	Grams	Real price per kilogram
A	100	220
B	130	130
C	160	150

The production of the finished articles was 510 units It is requested Calculate the variations in quantity and price for direct

raw material using formulas and graphs.

(The formulas must be visible in the answer)