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This is the direct materials price variance. However, the question asks for the direct materials efficiency variance. See the correct answer for a complete explanation.
The direct materials efficiency variance is favorable because the actual quantity used in production is less than the standard quantity allowed for the actual output. See the correct answer for a complete explanation.
This is the direct labor rate variance. The question asks for the direct materials efficiency variance. See the correct answer for a complete explanation.
The quantity variance (also called the efficiency or usage variance) is calculated as: (Actual Quantity ? Standard Quantity for Actual Output) × Standard Price. The actual quantity is 190,000. The standard quantity allowed for the output of 20,000 units of product is 200,000 lb. (20,000 × 10 lb. standard quantity of material per unit of finished product). The standard price is $24. The direct materials efficiency variance is (190,000 ? 200,000) × $24 = $(240,000) favorable. The variance is favorable because the actual quantity used in production is less than the standard quantity allowed for the actual output.