किस मामले में raw material price variance और usage variance अलग-अलग देखना जरूरी होगा?
In which case is it necessary to separately examine raw material price variance and usage variance?
Explanation opens after your attempt
A. जब material cost budget से अधिक हो और कारण unclear होWhen material cost exceeds budget and the cause is unclear
Concept
Cost variance can arise from both price and quantity usage. In exams, analyse cost difference into components.
Why this answer is correct
The correct answer is A. जब material cost budget से अधिक हो और कारण unclear हो / When material cost exceeds budget and the cause is unclear. Cost variance can arise from both price and quantity usage. In exams, analyse cost difference into components.
Exam Tip
Cost variance price और quantity usage दोनों से हो सकता है। परीक्षा में cost difference को components में analyse करें।
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