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Management · Q189

Management Accounting

Graduate and Post Graduate · Management · question 189

Q189

If an actual price of material is 700 and budgeted price is 900, then the

A.
cost variance is favourable
B.
cost variance is unfavourable
C.
price variance is favourable
Answer
D.
price variance is unfavourable

Answer: Option C

Solution

Answer: Option C
Solution:
If an actual price of material is 900, then the price variance is favourable. If the actual cost incurred is lower than the standard cost, this is considered a favorable price variance.