//Exa 7(ii) clc; clear; close; // given data : //mix ratio is not same SQa=10//in Kgs AQa=10//in Kgs SPa=8//in rupees per Kgs APa=7//in rupees per Kgs SQb=8//in kg AQb=9//in Kg SPb=6//in rupees per Kg APb=7//in rupees per Kg SQc=4//in kg AQc=5//in Kg SPc=12//in rupees per Kg APc=11//in rupees per Kg //(2) Material usage variance MUVa=SPa*(SQa-AQa);//in rupees MUVb=SPb*(SQb-AQb);//in rupees MUVc=SPc*(SQc-AQc);//in rupees disp(MUVa,"MUVa="); disp(MUVb,"MUVb="); disp(MUVc,"MUVc="); disp("Note : ") disp("Negative variances indicate adverse value "); disp("Positive variances indicate favourable value ");