Pembelian tepung terigu — Toko Roti Bu Siti (UMKM, per bulan)
Harga Aktual /kg
Rp 12.800
Harga Standar /kg
Rp 12.000
Kuantitas Aktual (kg)
1.100
Kuantitas Standar (kg)
1.000
PV = (AP−SP)×AQ | QV = (AQ−SQ)×SP
Total Varians =
Rp 0