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14 LiyanCompany budgeted to produce 3,300 units but actual production is 3,900 units. Budgeted usage of material is 1 yard at
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Answer #1
SP SQ AP AQ SP.SQ AP.AQ
84 3900 80 3960 327600 316800

Total material variance:-

=SP.SQ - AP.AQ

=327600 - 316800

=10800 F

Answer = d. $10,800 F

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