Units produced 1,500 armchairs

direct material purchased 19,000

board feet direct materials issued 17,200

board feet cost per unit 96

purchase price variance 2,850 unvfavorable

a)Calculate actual price paid per board calculate the standard quality of materials allowed for the number of units produced

b)Calculate the direct materials usage

c) What is the most likely explanation for the price and usage variance? IS there a good trade off for management? Explain answer

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