X SO Verification Material Cost Variance - Materials price variance (23,500 (A)] + Material Usage Variance 10,700 (A) = 3500 (A) + 7200 (A) Material Mix Variance - SP (RSQ-AQ) For Material X = 28 (6420 - 5900) = 84160 (F) For Material Y = 10 (4280 - 4800) = 25200 (A) 34160 (F) + 25200 (A) = 1040 (A) TAQ Note: RSO TSO 10700 For X = -x6 = 6420 kg. 10 For Y 10700 10 Ex 4 = 4280 kg. Material Yield Variance - SC per unit x (AY-SY) = 88(1,000 - 1,070) = 36,160 SC per unit =- TSC SY 88 = 88 per unit 1 TSC - Standard cost of material X and material Y = ( 68) + (4 x 10) = 248 + 240 = 288 AY given in question i.e. 1000 kg. New SY - Old SY x TSQ 1 -X10700 10 = 1070 kg 134 In a manufacturing process, the following standards apply: Standard Price: Raw material A 31 per kg. Raw materials B 25 per kg. Standard Mix 75% A: 25% B (by weight) Standard Yield: 90% In a period the actual costs, usage and output were as follows: Used: 4,400 kgs. of A costing 34,650 1,600 kgs. of B costing 37,850 Output: 5.670 kgs. of products