Mathematics · Data Interpretation
Based on the standard variance analysis rules in budgeting, look at the given row details: - Fixed Budget for Direct Material (at 1,200 units) = $21,600 - Actual Cost for Direct Material (at 1,500 units) = $24,000 What should be the Direct Material cost variance in cell E5 (calculated as Flexed Budget minus Actual Cost)?
- 13,000✓
- 2-3,000
- 32,400
- 4-2,400
Correct answer
3,000
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