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This answer results from (1) using the standard quantity allowed for the actual output (9,000 units) instead of the actual quantity purchased (12,000); and (2) misinterpreting the results of that calculation as a favorable variance.
The price variance is calculated as follows: (AP ? SP) × AQ. This answer results from using the standard quantity allowed for the actual output (9,000 units) instead of the actual quantity purchased (12,000).
The price variance is calculated as follows: (AP ? SP) × AQ. The actual price is $1.50 per unit ($18,000 ÷ 12,000). The standard price is $1.45 per unit, and the actual quantity purchased was 12,000 units. Note that we use the actual quantity purchased in the formula because we need to determine the purchase price variance. The purchase price variance is $600 unfavorable [($1.50 ? $1.45) × 12,000]. The variance is positive because the actual price was greater than the standard price, and because this is a cost variance, the variance is unfavorable.
This answer is not correct for two reasons: (1) it results from using the number of units consumed in manufacturing (10,000) as the Actual Quantity in the variance formula, instead of the number of units purchased (12,000). Because this question asks for the purchase price variance, we must use the number of units actually purchased as the Actual Quantity. And (2) it misinterprets the answer as favorable when the calculated result of the numbers used is an unfavorable variance.