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Sagot :
Answer:
Usage variance = $22,564.5 unfavorable
Explanation:
A material usage variance occurs when the standard quantity required to active a particular level of production is higher or lower than than the actual actual quantity used. A favorable variance would mean than less quantity of materials were used than the standard to achieve a given output level. And an adverse variance would mean the opposite
Pounds
850 units should have used ( 850× 5.9 pounds) 5,015
but did use 6,550
Usage variance 1,535 unfavorable
× standard price $14.70
Usage variance 22,564.5 unfavorable
Usage variance = $22,564.5 unfavorable
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