. "standard cost per kg"@en . "200"^^ . "Usage variance in \u20AC"@en . "In variance analysis, direct material usage (efficiency, quantity) variance is the difference between the standard quantity of materials that should have been used for the number of units actually produced, and the actual quantity of materials used, valued at the standard cost per unit of material. It is one of the two components (the other is direct material price variance) of direct material total variance."@en . . "60"^^ . . "In variance analysis, direct material usage (efficiency, quantity) variance is the difference between the standard quantity of materials that should have been used for the number of units actually produced, and the actual quantity of materials used, valued at the standard cost per unit of material. It is one of the two components (the other is direct material price variance) of direct material total variance."@en . . "A"@en . "Usage variance in kg"@en . . "100"^^ . "720"^^ . . . . "424"^^ . . "kg"@en . . . "Direct material usage variance"@en . . "1269432"^^ . "1018568066"^^ . "but did use"@en . . "Direct material total variance"@en . . "Direct material usage variance"@en . . "212"^^ . "Direct material price variance"@en . "1729"^^ . . . . "1144"^^ . "12"^^ .