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Diffstat (limited to '1208/CH9/EX9.6/Exa6.sce')
-rwxr-xr-x | 1208/CH9/EX9.6/Exa6.sce | 48 |
1 files changed, 48 insertions, 0 deletions
diff --git a/1208/CH9/EX9.6/Exa6.sce b/1208/CH9/EX9.6/Exa6.sce new file mode 100755 index 000000000..3fb81698e --- /dev/null +++ b/1208/CH9/EX9.6/Exa6.sce @@ -0,0 +1,48 @@ +//Exa 6
+clc;
+clear;
+close;
+// given data :
+//mix ratio is the same
+SQa=100//in Kgs
+AQa=120//in Kgs
+SPa=2//in rupees per Kgs
+APa=2.20//in rupees per Kgs
+SQb=50//in kg
+AQb=60//in Kg
+SPb=5//in rupees per Kg
+APb=4.50//in rupees per Kg
+//(1) Material cost variance
+MCVa=(SQa*SPa)-(AQa*APa);//in rupees
+MCVb=(SQb*SPb)-(AQb*APb);//in rupees
+//(2) Material price variance
+MPVb=AQb*(SPb-APb);//in rupees
+MPVa=AQa*(SPa-APa);//in rupees
+//(3) Material usage variance
+MUVa=SPa*(SQa-AQa);//in rupees
+MUVb=SPb*(SQb-AQb);//in rupees
+//(4) Material mix variance
+RSQa=(SQa*180)/(150);
+RSQb=(SQb*180)/(150);
+MMVa=SPa*(RSQa-AQa);
+MMVb=SPb*(RSQb-AQb);
+//(4) Material sub usage variance
+MSUVa=SPa*(SQa-RSQa);
+MSUVb=SPb*(SQb-RSQb);
+//material A
+disp("Variances for material A")
+disp(MUVa,"MUV=");
+disp(MPVa,"MPV=");
+disp(MCVa,"MCV=");
+disp(MMVa,"MMV=");
+disp(MSUVa,"MSUV=")
+//material B
+disp("Variances for material B")
+disp(MUVb,"MUV=");
+disp(MPVb,"MPV=");
+disp(MCVb,"MCV=");
+disp(MMVb,"MMV=");
+disp(MSUVb,"MSUV=")
+disp("Note : ")
+disp("Negative variances indicate adverse value ");
+disp("Positive variances indicate favourable value ")
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