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Direct Cost Variances — result sheet
Splits a cost gap into price and efficiency variances with U/F verdicts.
Inputs used
Results
Visual chart
Breakdown
Calculation steps
Returned data table
Formula and methodology
Formula: Price = (AP − SP) × AQ; efficiency = (AQ − SQ) × SP.
Price variance isolates paying too much per unit; efficiency isolates using too many units. Positive is unfavorable (U), negative is favorable (F).
This result follows the calculator's declared inputs, precision, validation boundaries, and model limits.
Input contract
- Actual price — minimum 0; maximum 1000000000000
- Standard price — minimum 0; maximum 1000000000000
- Actual quantity — minimum 0; maximum 1000000000000
- Standard quantity — minimum 0; maximum 1000000000000
Worked example
| Input | Value |
|---|---|
| Actual price | 11 |
| Standard price | 10 |
| Actual quantity | 1000 |
| Standard quantity | 950 |
Price 1000 U; efficiency 500 U.
Assumptions and limits
- All inputs are nonnegative standard-cost quantities.
- Single input mix; no joint overhead split.
Calculator note
Source and methodology
Use the official WorldCalculate methodology policy for the source, formula, precision, and boundary standards behind this calculator.
Planning estimate, not financial, medical, legal, or professional advice. © WorldCalculate — reuse with attribution. Built and curated by Hassan ALRowaie.
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