50 450 450000 9000 materialsusagevariance problem940

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Unformatted text preview: ce $4.50 $4.50 $450,000 ($9,000) Materials Usage Variance Problem 9‐40 Direct Labor Variances AQ x AP 47,000 AQ x SP 47,000 $19.00 $893,000 SQ x SP $18.00 24,000 2 48,000 $846,000 ($47,000) Direct labor price Variance $18.00 $18.00 $864,000 $18,000 Direct labor efficiency Variance...
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