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Gazelle Company has the following materials standards have been established for

ID: 2415476 • Letter: G

Question

Gazelle Company has the following materials standards have been established for a particular product:

Standard quantity per unit of output

2.5

meters

Standard price

$ 20.00

per meter


The following data pertain to operations concerning the product for the last month:

Actual materials purchased

4,000

meters

Actual cost of materials purchased

$        120,000

Actual materials used in production

3,750

meters

Actual output

4,100

units

What is the materials quantity variance for the month?

Standard quantity per unit of output

2.5

meters

Standard price

$ 20.00

per meter

Explanation / Answer

Material Quantity Variance=(Standard quantity-Actual quantity)*Standard price
   =(10250metres#-3750metres)*$20
   =6500metres*$20
   =$130000 Favorable

# Standard quantity=Budgeted input for actual output
   =2.5 metres*4100 units
=10250 metres