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Depolarization occurs when:
Materials Price Variance
The difference between the actual cost of materials and the expected (standard) cost.
Raw Material
The basic material from which a product is made, used in the initial stages of production.
Materials Price Variance
The difference between the actual cost of materials and the standard cost multiplied by the quantities purchased.
Materials Quantity Variance
The difference between the actual quantity of materials used in production and the expected quantity, based on the standard cost.
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