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The question asks for the "variance" for direct materials. It does not specify price or quantity variance. Not enough information is given to enable us to split the variance into price and quantity variances, anyway. So to answer this question, we just calculate the total flexible budget materials variance. The total flexible budget materials variance is the difference between the actual cost for the actual production and the flexible budget cost for the actual production. This answer is not correct because the actual cost is greater than the flexible budget amount, so the variance must be unfavorable.
We first need to find the budgeted cost per unit produced for the direct materials, and we can use either of the production levels given to calculate it because the per unit cost is the same. $15,000 / 10,000 units = $1.50 per unit. $22,500 / 15,000 units = $1.50 per unit. The question asks for the "variance" for direct materials. It does not specify price or quantity variance. Not enough information is given to enable us to split the variance into price and quantity variances, anyway. So we can just calculate the total flexible budget materials variance. The total flexible budget materials variance is the difference between the actual cost for the actual production, which was $20,000, and the flexible budget cost for the actual production, which was $1.50 per unit multiplied by the actual production of 12,000 units, or $18,000. The variance is $20,000 actual ? $18,000 budgeted = $2,000. Since the result is positive and it is a cost, this is an unfavorable variance.
This is the difference between the actual amount spent for direct materials and the budgeted amount at a production volume of 10,000. However, 12,000 units were produced. The variance is the flexible budget variance, which is the difference between the actual amount spent and the flexible budget amount for the actual production.
The question asks for the "variance" for direct materials. It does not specify price or quantity variance. Not enough information is given to enable us to split the variance into price and quantity variances, anyway. So to answer this question, we just calculate the total flexible budget materials variance. The total flexible budget materials variance is the difference between the actual cost for the actual production and the flexible budget cost for the actual production. This answer is not correct because the actual cost is greater than the flexible budget amount, so the variance must be unfavorable. Furthermore, this is the difference between the actual amount spent for direct materials and the budgeted amount at a production volume of 10,000. However, 12,000 units were produced. The variance is the flexible budget variance, which is the difference between the actual amount spent and the flexible budget amount for the actual production.