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Normal usage variance is the variance expected during during process. Abnormal usage variance is the variance not expecting during process.it the variance resulting when actual variance is greater than normal variance.
Normal usage variance is the variance expected during a process and we can't avoid this variance. Abnormal usage variance is the variance which is not expected during the course of a process and this is avoidable variance.
Normal usage variance: Due to normal & expected reasons like
Normal:-The standard needs to be revised (Outdated standards being used)Expected:-When we know,% will be wasted during the production process
Abnormal Usage Variance: Due to unexpected events like
-Machine breakdown during production process-Percentage waste is higher than expected (%)
