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Huron Company produces a commercial cleaning compound known as Zoom. The direct materials and direct labor standards for one

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Particulars Direct Material SQ SP AQ АР 11250 2.4 13250 2.2 Material Price Variance ( MPV) = ( SP - AP ) AQ = ( >MPV 2.4 2.2Particulars SR SH АНР AR Direct Labour 1200 7 1000 Labour Rate Variance (LrV) = (SR - AR ) AHP 9 >LRV 7 1000 Unfavourable >LR

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