Respuesta :
The direct materials quantity variance is (6,300 × $1.00) − (6,000 × $1.00) = $300. This variance is unfavorable because more material was used than prescribed by the standard.
A material quantity variance may be a difference between the particular amount of materials utilized in the assembly process and also the amount that was expected to be used. The measurement is utilized to work out the efficiency of a production process in converting raw materials into finished goods.
The material quantity variance can yield unusual results since it's supported by a typical unit quantity that will not be even near actual usage. the fabric quantity is sometimes set by the engineering department and relies on an expected amount of fabric that ought to theoretically be utilized in the assembly process, together with an allowance for an inexpensive amount of scrap.
If the quality is excessively generous, there'll be an extended series of favorable material quantity variances, while the assembly staff might not be doing an especially good job. Conversely, a parsimonious standard allows little room for error, so there's more likely to be a substantial number of unfavorable variances over time.
Thus, the quality accustomed derives the variance is more likely to cause a positive or unfavorable variance than any actions taken by the assembly staff. Of course, variances are caused by production snafus, like an excessive amount of scrap while putting in a production run, or perhaps damage caused by mishandling.
It can even be caused by the business department ordering materials that have excessive caliber in order that more material is scrapped during the assembly process.
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