✅ Перевірена відповідь на це питання доступна нижче. Наші рішення, перевірені спільнотою, допомагають краще зрозуміти матеріал.
HWT Plc uses a standard costing system and maintains its material stock account at standard costs. The standard cost card reveals a requirement of 8kg of material at $0.80/kg. The Budgeted production for September was 850 units. The actual production was recorded at 870 units. 8200kg of materials were purchased costing $6888. Material issued to production was 7150kg. Which of the following correctly states the material price and usage variances to be reported?