Price Variance. Definition: Price variance is the actual unit cost of a purchased item, minus its standard cost, multiplied by the quantity of actual units purchased. The price variance formula is: (Actual cost incurred-standard cost) x Actual quantity of units purchased. = Price variance. If the actual cost incurred is lower than the standard cost, this is considered a favorable price variance.
Calcium carbonate is a common, naturally occurring calcium salt that is often used as a source of calcium in supplements. Its abundance in nature makes calcium carbonate the least expensive supplemental calcium salt. It is also a major component of some types of stone that are used in architecture and sculpture.
Other calcium forms in supplements or fortified foods include gluconate, lactate, and phosphate. Calcium citrate malate is a well-absorbed form of calcium found in some fortified juices [ 5 ]. Calcium supplements contain varying amounts of elemental calcium.or example, calcium carbonate is 40% calcium by weight, whereas calcium citrate is 21% calcium. Fortunately, elemental calcium is listed in the Supplement Facts panel, so consumers do not need to calculate the amount of calcium supplied by various forms of calcium supplements.