Standard Cost per unit of output Actual Cost per unit of output

Units Price Total Units Price Total

A 30 35 1050 A 220 30 6600
B 70 20 1400 B 480 28 13440
100 2450 700 20040
Output 80 Output 480
SCM per un 30.625 ACM per un 41.75
Output Rati 80%

(SCM per (ACM per Actual

unit)- unit) Output
MCV = 30.63 41.75 480
-5340

for given standard quntity in %

Working Note
AQ/AM AP SQ SP SM AO SO
A 220 30 180 35 210
B 480 28 420 20 490 480 560
700 600 700

Material Cost Variance

(SQ*SP)- (AQ*AP)
A 6300 6600 -300
B 8400 13440 -5040
-5340

Material Price Variance

(SP- AP)* AQ
A 35 30 220 1100 F
B 20 28 480 -3840 Adv
-2740 Adv

Material Quantity Variance

(SQ- AQ)* SP
A 180 220 35 -1400 F
B 420 480 20 -1200 Adv
-2600 Adv

Material Mix Variance

(SM- AM or AQ)* SP
A 210.0 220 35 -350 F
B 490.0 480 20 200 Adv
-150 Adv

Material Yield Variance

MYV = (AY- SY)* SCM
480 560 30.63
-2450.0
for not given standard quntity in %
Working Note
AQ/AM AP SQ SP SM AO SO
A 220 30 180 35 210
B 480 28 420 20 490 480 560
700 600 700
 MCV
SQ SP AQ AP
20 1.5 25000 1.2

MCV (SQ*SP)- AQ*AP

30 30000 -29970 A

MPV (SP-AP)* AQ
0.3 25000 7500 A

MQV (SQ-AQ)* SP
-24980 1.5 -37470 A
 ST 10000
AT 12000
SR 20
AR 15
AO 1000

SCL per unit of output 200 LCV SCL - ACL

ST*SR AT*AR

ACL per unit of output 180 200000 180000

LCV = (SCL per unit - ACL per unit)*AO LRV (SR- AR)*
200 180 1000 20 15
20000 F 60000

LEV (ST - AT)

10000 12000
-40000

LMV
LMV=(SR x ST) - (SR x AT)
LYV = (AY - (AO - SO) x SR
 LCV
ST SR AT AR
3 20 4500 15

LCV (ST*SR)- AT*AR

60 67500 -67440

LRV (SR-AR)* AT
5 4500 22500

LEV (ST-AT)* SR
-4497 20 -89940

20000 F

AT
12000
F

SR
20
F
Standard cost information
Output 50 %output
Skilled 500 150 75000 25%
Unskilled 1500 80 120000 75%
2000 195000
0.025 675

Actul cost information

output 600
Skilled 3000 150 450000
Unskilled 24000 75 1800000
27000 2250000
 ST SR AT AR SM SO AO
Skilled 6000 150 3000 150 150
Unskilled 18000 80 24000 75 450 675 600
24000 27000 600