Actual costs 4,500 pounds at $6.00 Standard costs 4,600 pounds at $5.50 What is the direct materials quantity variance? (Cul es la varianza de cantidad de materiales directos?) a $550 unfavorable Ob.$550 favorable c. $600 favorable O d. $600 unfavorable 571 To illustrate, the direct materials quantity variance for Cowpoke Inc. in computed as Chapter 13 Budgeting and Standard Costs follows: Direct Materials Quantity Variance = (Actual Quantity - Standard Quantity) X Standard Price = (7,300 sq yds. - 7,500 sq. yds.)