variance 
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The standard cost per tonne of material X is $9. Standard usage per unit of product Y is 2 tonnes. 330 tonnes of material X costing $3,900 were used. Budgeted production was 175 units of product Y. 150 units of product Y were actually produced. There was no opening or closing inventory. What is the material usage variance? Material usage variance is $________ NB. Enter adverse variances with minus sign. |