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The Standard material cost of produce 20 units of Almari Company is: 20 kg of Material A @ SR 8 per kg 25 kg of

The Standard material cost of produce 20 units of Almari Company is:

20 kg of Material A @ SR 8 per kg

25 kg of Material B @ SR 4 per kg

During a period, 80 units of mixture X was produced from the usages of:

82 kg of Material A @ SR 9 per unit

98 kg of Material B @ SR 5 per unit

Calculate : Material Cost Variance (MCV)

A.

188 (Adverse)

B.

1040 (Favorable)

C.

98 (Adverse)

D.

90 (Adverse)

E.

None of Above

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