Hi, i have question over here. https://drive.google.com/file/d/0B7VvgP5EKLkzQ2x0bk9kOWJ0MUU/edit?usp=sharing the answer is provided by my lecturer, but the material usage variance SQ is calculated using 528, if i change it to 576, i couldnt get the statement to be same as actual profit. what is the mistake here?