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  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by John Moffat.
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  • February 13, 2017 at 5:01 pm #372276
    anu1234
    Member
    • Topics: 78
    • Replies: 65
    • ☆☆

    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

    February 14, 2017 at 7:33 am #372332
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54684
    • ☆☆☆☆☆

    The standard cost of the actual production is wrong.

    From the cost card, 1 unit should cost $1.34. The actual production was 950 units, so the standard cost of actual production = 950 x 1.34 = $1273.

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