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Material usage variance
Difference among standard quantity of material and actual quantity used is the material usage variance. This variance arises due to:
Economic use of materials
Use of substitutes
Higher/less wastage of materials
Changes in designs or specification of product
how company apply marginal costing techniques show with an example
Characteristics of irrelevant costs
i want to get the answer for exercises 2.1 and 2.2 on strategic and tactical decisions
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