CMA USA Variances formula's bycmakid •December 17, 2022 CMA USA Variances Formula's: Material: Usage/Efficiency/ Quantity Variance (SQ - AQ) x SP Price/Rate Variance (SP - AP) x AQ Mix Variance ATQ x (SPSM - SPAM) Yield Variance (STQ - ATQ) x SPSM Labor: Usage/Efficiency/ Quantity Variance (SQ - AQ…
