Start learning →

Standard 1,800 kg allowed, 1,900 kg used, standard Rs 20 per kg. Usage variance?

ARs 2,000 favourable
BRs 36,000 favourable
CRs 2,000 adverse
DRs 38,000 adverse
Answer & Solution
Correct answer: C. Rs 2,000 adverse
Excess use of 100 kg at Rs 20 = 2,000, which is adverse.
Practise this question with Quill — CA Final →

Keep practising Performance Measurement and Variance Reporting

Browse all Performance Measurement and Variance Reporting questions for CA Final, or explore more Cost and Management Accounting topics.

Start a Performance Measurement and Variance Reporting lesson →
Related questions