Direct materials quantity variance

Direct materials quantity variance this variance tells managers how much of the total direct materials variance is due to using a larger or smaller quantity of direct materials than expected. It is calculated as follows: SP X (AQU - SQA).

Definitions

According to Managerial Accounting by Braun, Tietz (5th edition),

Direct materials quantity variance. This variance tells managers how much of the total direct materials variance is due to using a larger or smaller quantity of direct materials than expected. It is calculated as follows: SP X (AQU - SQA).