If the actual quantity of materials used is less than the standard quantity of materials allowed for the actual output,then the journal entry to record the Direct Materials Quantity Variance would be a credit.

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When the actual quantity of materials used is less than the standard quantity of materials allowed for the actual output, it means that less materials were used than expected. As a result, the Direct Materials Quantity Variance is favorable, which is a credit to the variance account.

If the Actual Quantity of Materials Used Is Less Than