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I would recommend watching John Moffat’s lectures on variance analysis on the OpenTuition website.
I have learned variance analysis also from LSBF notes. Here are material variances below:
Material variances:
SQxSP
AQxSP
Material Usage variance = (SQxSP) – (AQxSP)
AQxSP
AQxAP
Material Price variance = (AQxSP) – (AQxAP)
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