Fletcher Company collected the following data regarding production of one of its products. Compute the direct materials quantity variance.
A) $2,430 unfavorable.
B) $3,570 unfavorable.
C) $2,430 favorable.
D) $6,000 unfavorable.
E) $3,570 favorable.

Question

Fletcher Company collected the following data regarding production of one of its products. Compute the direct materials quantity variance. 
A) $2,430 unfavorable. 
B) $3,570 unfavorable. 
C) $2,430 favorable. 
D) $6,000 unfavorable. 
E) $3,570 favorable.

Quizplus · Accepted Answer

AQ × SP = 243,000 × $2.00 = $486,000; SQ × SP = 40,000 × 6 × $2.00 = $480,000
Direct materials quantity variance = $6,000 unfavorable

Fletcher Company Collected the Following Data Regarding Production of One