If the standard quantity allowed for direct materials is greater than the actual quantity used, the quantity variance is unfavorable.

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If the standard quantity allowed for direct materials is greater than the actual quantity used, the quantity variance is favorable. This means that the company used less materials than expected, resulting in lower costs. A unfavorable quantity variance occurs when the actual quantity used is greater than the standard quantity allowed, resulting in higher costs.

If the Standard Quantity Allowed for Direct Materials Is Greater