Georgia, inc. has collected the following data on one of its products. the direct materials quantity variance is: direct materials standard (4 lbs. @ $1/lb.) $ 4 per finished unit total direct materials cost variance—unfavorable $ 13,750 actual direct materials used 150,000 lbs. actual finished units produced 30,000 units multiple choice $16,250 favorable. $30,000 favorable. $13,750 unfavorable. $13,750 favorable. $30,000 unfavorable.

$30,000 unfavorable

Explanation:

Provided Information,

Standard Material per unit = 4lbs

Rate per unit = $1 per lbs

Actual finished units = 30,000

Actual direct material used = 150,000 lbs

Standard Raw material for actual finished goods = 30,000 4lbs = 120,000 lbs

Material quantity variance = (Standard quantity - Actual Quantity) Standard Rate

= (120,000 - 150,000) $1 per lbs

= - $30,000

Since value is negative because actual quantity used is more than standard quantity, the variance is unfavorable, therefore, material quantity variance = $30,000 unfavorable.