Answer:
$59,400 favorable
Explanation:
The computation of the direct material quantity variance is shown below;
As we know that
Direct material quantity variance is
= Standard Price ├Ч (Standard Quantity - Actual Quantity)
= $9 ├Ч (16,400 pounds - 9,800 pounds)
= $9 ├Ч 6,600 pounds
= $59,400 favorable
The favorable variance indicates that the standard quantity is more than the actual quantity and the same is to be considered
