Video of CA. Parag Gupta explaining concepts relating to Material price & usage variance in layman terms. br br CA. Parag Gupta is one of the best faculty of Advance Management Accounting (i.e. Costing & O.R.) across India. br br Remember, Decision of Quantity usedpurchased in Material Price Variance is decided on the basis of SinglePartial Plan followed. While explaining concept in this video, It is assumed that single plan is being followed. br br Website: www.paraggupta.