The direct materials quantity variance is based on the amount of materials
A)purchased.
B)on hand.
C)used.
D)budgeted.

Question

Quizplus · Accepted Answer

The direct materials quantity variance is based on the amount of materials used, specifically the difference between the actual amount of materials used and the expected or standard amount of materials to be used for a given level of output. It does not take into account the amount of materials purchased or on hand, or the budgeted amount of materials.

The Direct Materials Quantity Variance Is Based on the Amount