The following spreadsheet has started to be completed for direct materials, with a ^ showing where data has been entered.?
?????????????????????????????????????????????A????????????????????????????????????????????? ?B?????????????????????????????? C
1???????????????????????????????????????????????????????????????????????????????????? ??Standard????????????????????? Actual
2?????????????????????????????Production in units???????????????????????????????????√??????????????????????????????? √
3???????????????????????????? Kg's per unit???????????????????????????????????????????? √
4?????????????????????????????Cost per kg ($)???????????????????????????????????????? √??????????????????????????????? √
5????????????????????????????Total kg’s purchased??????????????????????????????? ??????????????????????????? ?C6/C4
6?????????????????????????????Total material cost????????????????????????????????????????????????????????????????????√????
What will be the formula for the materials usage variance?