Problem:
If coffee has a standard mix of 400 kg at $ 20 per kg and tea having a standard mix of 600 kg at $ 40 kg as a total of standard mix of both materials is 1000 kg. Coffee's actual mix of 480 kg at $ 28 per kg and tea's having 720 kg at $ 36 per kg, with a total of 1200 kg. So, find material sub usage variance.
find material sub usage variance