9 THE MATERIALS PRICE VARIANCE CAN BE STANDARDS ARE RARELY, IF EVER...

10-9 The materials price variance can be

standards are rarely, if ever, attained. Practical

computed either when materials are purchased

standards can be attained by employees working

or when they are placed into production. It is

usually better to compute the variance when

at a reasonable, though efficient pace and allow

for normal breaks and work interruptions.

materials are purchased since that is when the

purchasing manager, who has responsibility for