### Standard costing Question Flashcards | Quizlet

Product A should have used material costing 23 per kg. Instead the actual material used was 2,650 kg at a total cost of 66,250. This works out at a cost per kg of 25. We have therefore paid 2 more than expected for each Kg and we have used 2,650 kg. The variance is therefore £2 * 2,650 = 5,300 adverse.