The Standard Quantity (SQ)of direct materials is calculated as
A)the budgeted quantity of units less the Standard Quantity (SQ)of units.
B)the Standard Quantity (SQ)of input per unit times the number of units budgeted.
C)the number of units actually made times the direct materials price standard.
D)the Standard Quantity (SQ)of input per unit times the number of units actually made.

Question

Quizplus · Accepted Answer

The Standard Quantity (SQ) of direct materials is calculated by multiplying the standard quantity of input per unit by the number of units actually made. This reflects the amount of materials that should have been used for the actual production level.

The Standard Quantity (SQ)of Direct Materials Is Calculated as