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(Actual Quantity @ standard rate) - (Standard quantity @ standard rate)
Material Usage Variance is the measure of difference between the actual quantities of material utilized during a period and the standard consumption of material for the level of output achieved. Actual used - Standard usage
Material Usage Variance is the difference between standard Quantity for Actual Production minus Actual Quatity multiply by standard selling price per unit. .....[ (Std Qty x AP) - AQty) ] x std P/kg
This refers to the difference between the standard material consumption from the actual material consumption for a unit produced ie standard consumption for a loaf of bread say700g but actually we used650g the50g represents the material usage variance.usually arises from effects of quality of material or a change in expertise
