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= $3,400 F
*9,000 X 3
Materials price variance:
= ( AQ X AP ) - ( AQ X SP )
= (28,000 X $4.70) - (28,000 X $5.00)
= $131,600 - $140,000 = $8,400 F
Materials quantity variance:
= ( AQ X SP ) - ( SQ X SP )
= (28,000 X $5.00) - (27,000 X $5.00)
= $140,000 - $135,000
= $5,000 U
(b) Total materials variance:
= ( AQ X AP ) - ( SQ X SP )
= (26,200 X $5.20) - (27,000 X $5.00)
= $136,240 - $135,000
= $1,240 U
Materials price variance:
= ( AQ X AP ) - ( AQ X SP )
= (26,200 X $5.20) - (26,200 X $5.00)
= $136,240 - $131,000
= $5,240 U
Materials quantity variance:
= ( AQ X SP ) - ( SQ X SP )
$64,000
48,000
16,000
2,600
13,400
6,000
$ 7,400