An unfavourable materials quantity variance would occur if
A)more materials are purchased than are used.
B)actual kilograms of materials used were less than the standard kilograms allowed.
C)actual labour hours used were greater than the standard labour hours allowed.
D)actual kilograms of materials used were greater than the standard kilograms allowed.

Question

Quizplus · Accepted Answer

An unfavourable materials quantity variance occurs when the actual kilograms of materials used are greater than the standard kilograms allowed. This means that more materials were used than expected, resulting in higher costs than anticipated. Choices A and C describe scenarios that would result in a favourable variance, while choice B refers to a labour variance rather than a materials variance.

An Unfavourable Materials Quantity Variance Would Occur If