Fletcher company collected the following data regarding production of one of its products. compute the direct materials quantity variance.
direct materials standard (6 lbs. @ $2/lb.) $12 per finished unit
actual direct materials used 230,900 lbs.
actual finished units produced 38,000 units
actual cost of direct materials used $459,390
$2,410 unfavorable.

$3,390 unfavorable.

$2,410 favorable.

$5,800 unfavorable.

$3,390 favorable.

Direct materials quantity variance = 5800 Unfavorable

so correct option is $5,800 unfavorable

Explanation:

given data

Direct materials standard 6 lbs. @ $2/lb. = $12 per finished unit

Actual direct materials = 230,900 lbs

Actual finished units produced = 38,000 units

Actual cost of direct materials = $459,390

to find out

Direct materials quantity variance

solution

we get here Direct materials quantity variance that is express as

Direct materials quantity variance = ( Actual Quantity - Standard Quantity) × Standard Price    1

we know here Actual Quantity is 230,900 lbs

and Standard Quantity  is = Actual finished units produced × Direct materials standard quantity per unit

Standard Quantity = 38000 × 6

Standard Quantity = 228000 lbs  and here Standard Price is $2 per lb

so put here value in equation 1 , we get

Direct materials quantity variance = (230900 - 228000) × $2

Direct materials quantity variance = 5800 Unfavorable

so correct option is $5,800 unfavorable

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