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* A Debit balance in the materials usage variance( adverse variance) is added to the standard cost of the products.
* If the standard costs associated with the variance are in the goods that have been sold the debit balance in the variance account will is added to the cost of goods sold, a statement comprehensive income expense.
* If the output associated with the variances is in only in finished goods inventory, then the balance in the material usage variance account is added to the finished goods inventory amount reported on the statement of financial position.
* Credit balances in the variances accounts represent favourable variances (F) and will reduce the standard costs that are reported as debit balances in inventory on the statement of financial position or as cost of goods sold expense in the statement of comprehensive statement.
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