Required:

For $201,$ calculate the nonvalue$-$added usage and costs for materials usage and sustaining engineering.

Naterials

Conceptual Connection: Using the budgeted improvements, calculate the expected activity usage levels for $202.$

$\backslash$table$[[$EQ$],[$Materials$,$X pounds$],[$Engineering$,$X engineering hours$]]$

Now, compute the $20$X$2$ usage variances $($the difference between the expected and actual values$),$ expressed in both physical and financial measures, for materials and engineering.

Excess

Excess

Nonvalue Usage

Nonvalue Cost

Note: EQ$=$Expected Quantity.