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Since the actual quantity used is less than the standard quantity budgeted for the current level of production, the variance is favorable. See the correct answer for a complete explanation.
The material usage variance is calculated as: (Actual Quantity ? Standard Quantity for Actual Output) × Standard Price. The actual quantity is 108,000 pounds. The standard quantity allowed for the actual output is 110,000 pounds (5 pounds of direct materials per unit of product times 22,000 units produced). The standard price is $3.60 per pound. The material usage variance is (108,000 ? 110,000) × $3,60 = $(7,200) favorable. The variance is favorable because the actual quantity used is less than the standard quantity for the actual output, and this is a cost variance.
The material usage variance is calculated as: (Actual Quantity ? Standard Quantity for Actual Output) × Standard Price. This answer results from using the actual price paid for the materials during the period, not the standard price.
Since the actual quantity used is less than the standard quantity budgeted for the current level of production, the variance is favorable. See the correct answer for a complete explanation.