Standard costing doubt

*RENU SINGH * (✩ §m!ℓ!ñġ €ม€§ fℓม!ñġ ђ♪gђ✩ )   (21612 Points)

16 December 2012  

Hello frns, I need little help regarding std costing -

calculate Material price variance n usage variance

Std qty :- 18,000

SR  - 10

on analysis it was found that  out of 25,000 kgs , 5,000kgs were purchased in emergancy  order @ 20 kg

 Actual qty             Actual price


20,000                    12/kg

5000                          20/kg



I am unable to derive the answer provided in the book. the question is from Sanjay Aggarwal's book and it's 1st question.


will be waiting for replies with logics