Examlex
Which of the following refers to standardized tests on which a pupil's performance is compared to that of his or her peers?
Materials Quantity Variance
The difference between the actual and standard quantity of materials used times the standard price.
Materials Price Variance
The difference between the actual price and standard price of raw materials times the actual quantity used or purchased.
Direct Materials Price Variance
The difference between the actual cost and standard cost of materials used in production.
Direct Materials Quantity Variance
The difference between the actual quantity of direct materials used in production and the standard quantity expected, multiplied by the standard cost per unit.
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