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实时资讯全掌握
Dales Co prepared a budget at the beginning of the year including a raw materials cost per unit of $4 (2 kg @ $2 per kg). Management decide at the end of the year that it would have been more realistic to have set a standard cost of $4.50 (2 kg @ $2.25). During the year 500 units have been made using 1,200 kg of material at a cost of $2860. After taking into account the Planning variance, calculate the adverse Operational price variance. Adverse price variance is $________ |