standard costing

                                STANDARD                                                 ACTUAL

                  QTY          RATE     AMOUNT                QTY         RATE          AMOUNT

    X             60               5              300                       80             4.5                360 

    Y             40              10             400                        70              8                  560

                                                   ---------------                                              ----------------------

                                                       700                                                               920

PLEASE CONSIDER REVISED ANSWER.....................

bro in tulsian the answer is 230 f yaar why u have nt treated std loss like if 100 is input then 70 is output so if 115 is output then input will be 164.28 (by unitary method) bt is se bi answer is nt comming right? pls also tell .. why u have nt considered std losS?? of 30%

YES YOU ARE RIGHT , I FORGOT CONSIDER STANDARD LOSS....................

SORRY , ACCORDINGLY ANSWER WILL BE AS FOLLOW :-

STD COMPARABLE

X     98.574     5         492.87

Y    65.716       10       657.16

      164.29                   1150.03

MAT COST VAR. = 1150.03 - 920

                              =   230 (F)