# Level 4 Management Accounting Decision and Control sample 1 task 1.2

BexRobin
Registered Posts:

**1**
I am having trouble answering this question on the sample paper, I feel the question is lacking information.

I need to work out the actual quantity of material used.

My information is

Favourable material price variance of £168

Standard cost of material per kg 12kg

Actual cost of material £900

Adverse labour rate variance £536

Actual labour hours 668hrs

Actual cost of labour £12560

I can work out the standard labour rate, which they also ask for, as they give me enough information, but as far as i can see i need more information to be able to work out the actual quantity of material used?

thank you for any help.

I need to work out the actual quantity of material used.

My information is

Favourable material price variance of £168

Standard cost of material per kg 12kg

Actual cost of material £900

Adverse labour rate variance £536

Actual labour hours 668hrs

Actual cost of labour £12560

I can work out the standard labour rate, which they also ask for, as they give me enough information, but as far as i can see i need more information to be able to work out the actual quantity of material used?

thank you for any help.

0

## Comments

191168F = £900 - AQ.SP. (act qty @ std price)

This means that actual cost of £900 is £168 less than the expected cost for the act qty used i.e AQxSP = £1068. We know that SP= £12 therefore actual qty is £1068/£12= 89kg

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