Standard Costing

material price variance=AQ*SP-AQ*AP

                                 A       = 3*100-4*100

                                         = -100(UNFAVOUABLE)

MATERIAL USAGE VARIANCE  = SQ*SP-AQ*SP

                                                     A  =   3*100-3*100

                                                       = 0

THIS IS HOW U CAN CALCULATE OTHER VARIANCES:)

Thanks!!  but my query is specific to material "C" and "X".

What will be the nature of variance for material "C" and "X".

I think u have created this question with ur imagination. If raw material C is required then how can material X be utilised???

It is a real world problem. Material C & X are subsitute to each other.