The difference between actual price per unit of input and the standard price per unit of input results in a:

Price variance

Explanation:

In the context of finance, the variance means the difference between standard and the actual

If we talk about the price variance then it is a difference between the standard price of input and  actual price per unit of input

In mathematically,

Price variance = Actual price per unit of input - standard price per unit of input results

Whereas material price variance would be

Material price variance = Actual Quantity × (Standard Price - Actual Price)

If the answer comes in favorable that means the standard is high then the actual and in the case of unfavorable, the standard is less then the actual

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