A is corrent. The variance is $2,000 unfavorable [6,000 (std. quantity) × $4 (std. price) – 6,500 (act. quantity) × $4 (std. price)]. B is incorrect. The direct material quantity variance is equal to (Standard quantity × Standard price) - (Actual quantity × Standard price). C is incorrect. The direct material quantity variance is equal to (Standard quantity × Standard price) - (Actual quantity × Standard price). D is incorrect. The direct material quantity variance is equal to (Standard quantity × Standard price) - (Actual quantity × Standard price).
