prdouct sq org sp org 1650000

pillow cover 240000 5 1200000

bed sheet 90000 5 450000
material usage planing vaince -45000 AVERSE

sq rev sp org 1695000

pillow cover 240000 5 1200000
bed sheet 99000 5 495000
material uasge opertional vareince -20000 ADVERSE

AQ sp org 1715000
pillow cover 248000 5 1240000
bed sheet 95000 5 475000
MATERAIL PRICE PLANNING -343000 ADVERSE

AQ sp REV 2058000

pillow cover 248000 6 1488000

bed sheet 95000 6 570000

MATERIAL PRICE OPERATIONAL 68600 FAVOURABLE

AQ AP 1989400
pillow cover 248000 5.8 1438400
bed sheet 95000 5.8 551000

ACTUL COST OF MATERIAL 1989400

FAVOURABLE