The general model for calculating a quantity variance is:

A) Actual quantity of inputs used × (Actual price − Standard price) .
B) Standard price × (Actual quantity of inputs used − Standard quantity allowed for output) .
C) (Actual quantity of inputs used × Actual price) − (Standard quantity allowed for output × Standard price) .
D) Actual price × (Actual quantity of inputs used − Standard quantity allowed for output) .

Quantity Variance

A variance that is computed by taking the difference between the actual quantity of the input used and the amount of the input that should have been used for the actual level of output and multiplying the result by the standard price of the input.

Standard Quantity

The expected or planned amount of materials or inputs required for the production of a unit of product, based on efficient operations.

Actual Quantity

The real amount or volume of inputs used in the production process, as opposed to the amount budgeted or planned.