chapter 9 equations Flashcards by David Meikle | Brainscape

Q

Price Variance?

A

(AQ x SP) - (AQ x AP)

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Q

Direct Materials Price Variance

A

AQ x (SP-AP)

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Q

Direct Materials quantity variance

A

SP x (SQ-AQ)

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Q

direct labor rate variance

A

AH x (SR-AR)

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Q

direct labor efficiency variance

A

SR x (SH - AH)

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