The following materials standards have been established for a particular product: The following data pertain to operations concerning the product for the last month:
The direct materials purchases variance is computed when the materials are purchased.What is the materials quantity variance for the month?

A) $6,550 Unfavorable
B) $15,982 Unfavorable
C) $16,104 Unfavorable
D) $6,600 Unfavorable

Materials Quantity Variance

The difference between the expected and actual quantity of materials used in production, reflecting efficiency in materials usage.

Direct Materials Purchases Variance

is the difference between the actual cost of direct materials purchased and the expected cost under standard costing.

Actual Operations

The real, observed activities and results of a business's operations, as opposed to projections or estimates.