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Management · Q135

Management Accounting

Graduate and Post Graduate · Management · question 135

Q135

If actual price input is 700, budgeted price of input is 400 and actual quantity of input is 50 units, then price variance will be

A.
$15,000
Answer
B.
$13,000
C.
$11,000
D.
$9,000

Answer: Option A

Solution

Answer: Option A
Solution:
Price variance = (actual price input - budgeted price of input) × actual quantity of input
= (400) × 50 = $15,000.