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An example of a reversible process would be
June
The sixth month of the year in the Gregorian calendar, often associated with the start of summer in the northern hemisphere.
Materials Price Variance
A measure of the difference between the actual cost of materials and the standard cost, multiplied by the actual quantity of materials used.
January
January is the first month of the year in the Gregorian and Julian calendars, characterized by cold weather in the northern hemisphere and warm weather in the southern hemisphere.
Materials Quantity Variance
The difference between the actual quantity of materials used in production and the standard quantity expected to be used, multiplied by the standard cost per unit.
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