The Stock Price Variance Report lists inventory items received, and will show any differences between the amount posted to Inventory Control during the Packing List Update and the amount posted to Accounts Payable during Invoice Receiving Entry.

The extended price variance is equal to:

(invoice unit price-P.O. unit price) X Quantity invoiced

This means that a positive number will correspond to a debit in the purchase variance account and a negative number is a credit balance in the purchase variance account.