Formula for material sub usage variance

Q.  Material sub usage variance is measured by using the formula
- Published on 09 Sep 15

a. (Actual yield + Standard yield) * Standard cost per unit
b. Standard cost of revised standard mix - Standard cost of actual mix
c. (Standard unit price - Actual unit price) * Actual quantity used
d. (Standard quantity - Revised standard quantity) * Standard price

ANSWER: (Standard quantity - Revised standard quantity) * Standard price

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