Doubt in CA Final AMA question

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AMA- Chapter 5-Standard Costing- Question 17- sub question 1 (Prince Edward & Co)
Please explain the reason for not considering material usage variance to arrive at the standard material cost.
Replies (1)
Actually I have lower knowledge in theory paper. How I prepare theory paper please suggest me. When I study theory I can't remember what I read. How it can solve


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