If the actual quantity of direct materials used equals the budgeted quantity of direct materials that should have been used,any difference between the budgeted total cost and the actual total cost of direct materials used must be due to a:

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If the actual quantity of direct materials used equals the budgeted quantity of direct materials that should have been used, then any difference in cost must be due to a Materials price variance, which is caused by fluctuations in the actual price paid for materials compared to the budgeted price.

If the Actual Quantity of Direct Materials Used Equals the Budgeted