During March,Younger Company's direct material costs for product T were as follows:
$\begin{array}{|l|r|}
\hline \text { Actual unit purchase price } & \$ 6.50 \text { per metre } \
\hline \text { Standard quantity allowed for actual Production } & 2,100 \text { metres } \
\hline \text { Quantity purchased and used for actual Production } & 2,300 \text { metres } \
\hline \text { Standard unit price } & \$ 6.25 \text { per metre } \
\hline
\end{array}$
What was Younger's material quantity variance for March?
A) $1,250 unfavourable.
B) $1,250 favourable.
C) $1,300 unfavourable.
D) $1,300 favourable.

Question

Quizplus · Accepted Answer

The material quantity variance is calculated as (Actual Quantity - Standard Quantity) x Standard Price. Here, (2,300 - 2,100) x $6.25 = $1,250 unfavourable.

During March,Younger Company's Direct Material Costs for Product T Were