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प्रश्न
From the following information, compute:
(i) Material Cost Variance,
(ii) Material Price Variance,
(iii) Material Usage Variance,
(iv) Material Mix Variance.
| Material | Standard Mix | Actual Mix |
| X | 40 kg at Rs. 10 per kg | 20 kg at Rs. 35 per kg |
| Y | 20 kg at Rs. 20 per kg | 10 kg at Rs. 20 per kg |
| Z | 20 kg at Rs. 40 per kg | 30 kg at Rs. 30 per kg |
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उत्तर
| Material | Standard | Actual | Std. Proportion of Actual Input (Kg) | ||||
| Quantity (Kg) | Rate (Rs.) | Total (Rs.) | Quantity (Kg) | Rate (Rs.) | Total (Rs.) | ||
| X | 40 | 10 | 400 | 20 | 35 | 700 | 30 |
| Y | 20 | 20 | 400 | 10 | 20 | 200 | 15 |
| Z | 20 | 40 | 800 | 30 | 30 | 900 | 15 |
| 80 | 1,600 | 60 | 1,800 | 60 | |||
(i) Material Cost Variance (MCV) = (SQ x SR) - (AQ x AR)
∴ Material X = (40 x 10) - (20 x 35) = Rs. 300 (A)
Material Y = (20 x 20) - (10 x 20) = Rs. 200 (F)
Material Z = (20 x 40)- (30 x 30) = Rs. 100 (A)
Rs. 200 (A)
(ii) Material Price Variance (MPV) = (SR - AR) x AQ
∴ Material X = (10 - 35) x 20 = Rs. 500 (A)
Material Y = (20 - 20) x 10 = Rs. Nil
Material Z = (40- 30) x 30 = Rs. 300 (F)
Rs. 200 (A)
(iii) Material Usage Variance (MUV) = (SQ - AQ) x SR
∴ Material X = (40 - 20) x 10 = Rs. 200 {F)
Material Y = (20 - 10) x 20 = Rs. 200 (F)
Material Z = (20 - 30) x 40 = Rs. 400 (A)
Rs. Nil
(iv) Material Mix Variance (MMV) = SR x Difference in mix
Material X = 10 x (30- 20) = Rs. 100 (F)
Material Y = 20 x (15 - 10) = Rs. 100 {F)
Material Z = 40 x (15 - 30) = Rs. 600 {A)
Rs. 400 (A)
