The quantity variance for direct materials can be computed by multiplying the standard price by the difference between the ________.
A) standard inputs allowed and expected inputs allowed at actual output
B) quantity of inputs actually used and the quantity of inputs that should have been used for the expected output
C) standard inputs allowed and expected inputs allowed for expected output
D) quantity of inputs actually used and the quantity of inputs that should have been used for actual output

Question

Quizplus · Accepted Answer

The quantity variance for direct materials is calculated by taking the difference between the actual quantity of inputs used and the standard quantity of inputs that should have been used for the actual output, and then multiplying this difference by the standard price per unit of input. This measures how efficiently the materials were used.

The Quantity Variance for Direct Materials Can Be Computed by Multiplying