掃碼下載APP
及時接收考試資訊及
備考信息
Sales volume variance
Actual sales (units) X
Less: budgeted sales (units) X
Difference X
×Standard profit/contribution per unit ($) X
Sales volume variance ($) X
Sales price variance $
Actual sales×Actual price X
Actual sales×Standard price X
Sales price variance X
Material price variance $
Actual materials×Actual price X
Actual materials×Standard price X
Materials price variance X
Material usage variance
Actual material used (units) X
Standard quantity for actual output (units) X
Difference X
×Standard cost per unit X
Material usage variance X
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