If the actual quantity of direct materials used in producing a commodity differs from the standard quantity, the variance is a _____ variance.

A) controllable
B) price
C) quantity
D) rate

Quantity Variance

The difference between the actual quantity of materials or labor used in a process and the expected amount, which affects overall production costs.

Direct Materials

Raw materials that are directly traceable to the production of a specific good or service and are a significant portion of the production cost.

Standard Quantity

The expected amount of materials or inputs required to produce a unit of product under normal operating conditions.