Respuesta :
Answer:
$30,000 unfavorable
Explanation:
Provided Information,
Standard Material per unit = 4lbs
Rate per unit = $1 per lbs
Actual finished units = 30,000
Actual direct material used = 150,000 lbs
Standard Raw material for actual finished goods = 30,000 [tex]\times[/tex] 4lbs = 120,000 lbs
Material quantity variance = (Standard quantity - Actual Quantity) [tex]\times[/tex] Standard Rate
= (120,000 - 150,000) [tex]\times[/tex] $1 per lbs
= - $30,000
Since value is negative because actual quantity used is more than standard quantity, the variance is unfavorable, therefore, material quantity variance = $30,000 unfavorable.
The material quantity variance is $30,000, an unfavorable value as the actual direct material used is more than the standard material used.
What do you mean by Material Quantity Variance?
A Material quantity variance is a difference between the actual value of the materials used in the production process and the amount expected to be used.
As per the given information,
- Standard Material per unit: 4lbs
- Rate per unit: $1 per lbs
- Actual finished units: 30,000
- Actual direct material used: 150,000 lbs
Standard Raw material for actual finished goods:
(30,000 * 4lbs) is 120,000 lbs
[tex]\rm\,Material \;quantity \;variance = (Standard \;quantity - Actual \;Quantity) Standard \; Rate\\\\= (120,000 - 150,000) \$1 \; per \; lbs\\\\= (\$30,000)[/tex]
As the Material Quantity Variance is negative because the actual quantity used is more than the standard quantity, the variance is unfavorable.
Thus, the material quantity variance is $30,000 unfavorable.
To learn more about Material Quantity Variance, refer:
https://brainly.com/question/15083738
