Atkins Inc.produces a product requiring 8 pounds of material at $1.50 per pound.Atkins produced 10000 units of this product during 2022 resulting in a $30000 unfavorable materials quantity variance.How many pounds of direct material did Atkins use during 2022?

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The unfavorable materials quantity variance indicates that Atkins used more pounds of material than allowed. The variance is calculated as (Actual pounds - Standard pounds) x Standard price per pound. The standard pounds are calculated as Standard pounds per unit x Number of units produced. The actual pounds are unknown.The standard pounds are 8 pounds per unit x 10,000 units = 80,000 pounds. The standard price per pound is $1.50. The unfavorable materials quantity variance is $30,000.Therefore, the actual pounds used are 80,000 pounds + ($30,000 / $1.50) = 100,000 pounds.