If the standard to produce a given amount of product is 900 units of direct materials at $11 and the actual was 800 units at $12, the direct materials quantity variance was $1,100 unfavorable.

Question

Quizplus · Accepted Answer

The direct materials quantity variance is calculated as (Standard Quantity - Actual Quantity) * Standard Price. In this case, it would be (900 units - 800 units) * $11 = 100 units * $11 = $1,100 favorable, not unfavorable.

If the Standard to Produce a Given Amount of Product