Backyard Creations purchased 7,800 feet of copper tubing at a price of $2.30 per foot and used 7,500 feet during the period.The standard quantity allowed for the units produced is 7,300 and the standard price of the copper tubing is $2.50 per foot.What is Backyard Creations' direct materials quantity variance for the period?

Question

Quizplus · Accepted Answer

Direct materials quantity variance = (actual quantity used - standard quantity allowed) x standard price 
= (7,500 - 7,300) x $2.50 
= 200 x $2.50 
= $500 unfavorable

Backyard Creations Purchased 7,800 Feet of Copper Tubing at a Price