Sep Dec 2015 Hybrid

Section B Q3.

Hi John , thanks for the great lecture. I have a doubt though. I know if there is a question for Total material usage i can add mix and yield. But i wouldn’t get the same answer when i do usage on its own.

Usage is : (Actual Usage – Standard usage for act prod ) * Std cost.

Actual usage * std cost ={ 408.5 * 1.8 } +{ 152 *2.2}+{10 *20} = 1269.70
Std usage for actual production = { 0.61kg * 950 units } * (1.8+2.2+20) = 13908

I am making some mistake in second step and i cant understand what. Please Help