An unfavorable materials quantity variance is recorded as a debit in the Materials Quantity Variance account.

Name: An unfavorable materials quantity variance is recorded as a debit in the Materials Quantity Variance account.
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Question

Quizplus · Accepted Answer

An unfavorable materials quantity variance occurs when more materials are used than expected. This results in higher costs than budgeted, which is recorded as a negative variance and therefore a debit is made to the Materials Quantity Variance account.

An Unfavorable Materials Quantity Variance Is Recorded as a Debit