EXERCISE 10-2 (20 MINUTES)

22,500 kilograms (RM 7.60 per kilogram* – RM 8.00 per kilogram) = RM 9,000 F * RM 171,000 ÷ 22,500 kilograms = RM 7.60 per kilogram Materials quantity variance = SP (AQ – SQ) RM 8 per kilogram (22,500 kilograms – 21,000 kilograms) = RM 12,000 U