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A company has a budgeted material cost of $125,000 for the production of 25,000 units per month. Each unit is budgeted to use 2 kg of material. The standard cost of material is $2.50 per kg. Actual materials in the month cost $136,000 for 27,000 units and 53,000 kg were purchased and used. What was the adverse material price variance? A. $11,000 B. $7,500 C. $3,500 D. $1,000 |