Which of the following measures the difference between the quantity of materials actually used to make the product and what the design standard called for?
A)Direct labor efficiency variance.
B)Direct materials price variance.
C)Direct labor rate variance.
D)Direct materials usage variance.

Question

Quizplus · Accepted Answer

The direct materials usage variance measures the difference between the quantity of materials actually used to make the product and what the design standard called for. This variance helps managers identify whether there were inefficiencies or waste in the materials usage during the production process. The other choices (A, B, and C) are unrelated to this concept.

Which of the Following Measures the Difference Between the Quantity