Direct Material Variances Actual Cost Standard Cost AQ X AP AQ X SP SQ X SP 19,000 X 15.00 19,000 X 15.00 16,000 X 15.00 $285,000 $285,000 $240,000 $0 $45,000 Favorable/Unfavorable Direct material price variance $0 None Direct material quantity variance $45,000 Unfavorable Total direct material variance $45,000 Unfavorable