An unfavorable materials quantity variance would occur if
A) more materials were purchased than were used.
B) actual pounds of materials used were less than the standard pounds allowed.
C) actual labor hours used were greater than the standard labor hours allowed.
D) actual pounds of materials used were greater than the standard pounds allowed.

Question

Quizplus · Accepted Answer

An unfavorable materials quantity variance occurs when actual pounds of materials used exceed the standard pounds allowed. This means that more materials were used than had been planned, leading to higher costs than expected. Option A is incorrect because purchasing additional materials does not directly contribute to an unfavorable materials quantity variance. Option B describes a favorable materials quantity variance, as fewer actual pounds of materials were used than the standard pounds allowed, resulting in cost savings. Option C describes a labor efficiency variance, which is not related to the materials quantity variance.

An Unfavorable Materials Quantity Variance Would Occur If