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Bradford Company budgeted 4,350 pounds of material costing $5.7 per pound to produce 2,175
units. The company actually used 8.000 pounds that cost $5.8 per pound to produce 2,700 units.
What is the direct materials quantity variance $14,820 unfavorable $4,995 unfavorable $14,820
favorable $800 unfavorable $435 unfavorable
Solution
Actual Units Produced  2,700
Standard Price of a Unit of Direct Material $ 5.7
Standard Quantity of Direct Material Per Unit $ 2 ( 4350 /2175= 2)
Actual Units Produced During the Period 2,700
Actual Quantity Used During the Period 8,000

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Bradford Company budgeted 4-350 pounds of material costing $5-7 per po.docx

  • 1. Bradford Company budgeted 4,350 pounds of material costing $5.7 per pound to produce 2,175 units. The company actually used 8.000 pounds that cost $5.8 per pound to produce 2,700 units. What is the direct materials quantity variance $14,820 unfavorable $4,995 unfavorable $14,820 favorable $800 unfavorable $435 unfavorable Solution Actual Units Produced  2,700 Standard Price of a Unit of Direct Material $ 5.7 Standard Quantity of Direct Material Per Unit $ 2 ( 4350 /2175= 2) Actual Units Produced During the Period 2,700 Actual Quantity Used During the Period 8,000