Alfred adler's theory is called _____ because of its emphasis on the uniqueness of the person. group of answer choices
1 answer:
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Answer:
Total Material Variance = $2,400 Unfavorable
Explanation:
Total Materials Variance = Standard Cost - Actual Cost
Here, standard cost = Standard Quantity Standard Rate
Standard quantity for actual output = 5,400
Standard Rate = $2.00 per pound
Standard Cost = 5,400 $2.00 = $10,800
Actual Cost = Actual Quantity Actual Rate
= 6,000 $2.20 = $13,200
Total Material Variance = $10,800 - $13,200 = - $2,400 Unfavorable
Since the value is negative the variance is unfavorable, as actual cost is more than standard cost.