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Modern Tiles Ltd. mokes plastic thes of standard size of 6 x 6 x 1/8 From the following Information, you are required to calculate direct materials (1) the cost varlance in total MCV (Pro) (1) the cost varlance sub-divided Into (a) price, and (b) usage (1) the usage variance analyzed as (a) mix: (b) yield A standard mix of the compound required to produce output of 20.000 square feet of files 1/8" thick as follows: Direct Materials A 10 Quantity (kgs.) 600 400 500 Price per kg. (۲) 0.90 0.65 0.40 During December, 2016. 8 mixes were processed and actual materials consumed Direct Materials B C Quantity (kgs.) 5.000 2,900 4,400 Price per kg. (۲) 0.85 0.40 0.45 Actual production for December was 6,20.000 files.

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