i recently completed a master budget in an assignment, now for the next assignment i am told the product costs are actually 10% more than budgeted (direct labour, overheads, material purchases) and also the quantities are 5% less such as (materials used, sales level)

in regards to materials used these are my budgeted amounts per unit

1.5 metres x $2.07 =

250 grams x $11.54=

2 metres X $5.90=

4 metres X $11.80=

i understand increasing the price, but dont quite understand how im recording the 5% less materials used ive read the information over and over can i have an example? in regards to the information ive shown of how this is calculated for my actual cost and actual quantity