Could you please explain to me how do I get the figures for Pillow cases for material usage planning variance: std quantity is 90000 and revised quantity is £99000?
The original standard for pillow cases was 0.5 sq m. So for 180,000 cases that means 90,000 sq m. The question said that the change in design needed 10% more, so 90,000 + 10% = 99,000 sq m.
Sheets need 2 sq m, so for 120,000 they need 240,000 sq m. There is no mention of this changing and so the standard remains at 2 sq m..