Question: ng, Inc. has collected the following standard Direct Material data on one of its products in the period. grams per FG unit Cost per gram
ng, Inc. has collected the following standard Direct Material data on one of its products in the period.
| grams per FG unit | Cost per gram | DM cost per FG unit | |
| Direct materials | 40 | $2.00 | $80.00 |
| Total DM Cost Variance for the period | (25,000) | ||
| Actual grams of DM used | 1,200,000 | ||
| Actual finished units produced | 28,000 | ||
What is the Quantity variance for the period?
Long, Inc. has collected the following standard Direct Material data on one of its products in the period.
| grams per FG unit | Cost per gram | DM cost per FG unit | |
| Direct materials | 40 | $2.00 | $80.00 |
| Total DM Cost Variance for the period | (25,000) | ||
| Actual grams of DM used | 1,200,000 | ||
| Actual finished units produced | 28,000 | ||
What is the Quantity variance for the period?
1,120,000 units
135,000 unfavorable
(25,000) unfavorable
(160,000) unfavorable
135,000 favorable
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