If the material quantity variance is favorable, the
A)material price variance will be unfavorable.
B)material price variance must also be favorable.
C)quantity purchased is less than the quantity used.
D)actual quantity used is less than the standard quantity allowed.

Question

Quizplus · Accepted Answer

Material quantity variance measures the difference between the actual quantity used and the standard quantity allowed. If the material quantity variance is favorable, it means the actual quantity used is less than the standard quantity allowed. Therefore, the answer is D. The material price variance may or may not be favorable in this scenario, as it measures the difference between the actual price paid and the standard price allowed per unit of material.

If the Material Quantity Variance Is Favorable, the