ACCA考试 一日一练 F2
company manufactures a single product. Standard direct material cost(5kg * $2 per kg) $10 per unit Budgeted total material cost of sales $2,300 per month Actual results for February Sales revenue $15,200 Total direct material cost $2,400 Direct material price variance $800 adverse Direct material usage variance $400 favourable There was no change in inventory levels during the month. What was the actual usage of direct material during February? |
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