When looking at Spending variances related to variable costs, a company can further break down that variance into a price/rate variance and a quantity/efficiency variance.

Which of the following will result in an unfavorable direct materials quantity variance?

Group of answer choices

The actual cost per unit of direct materials exceeded the standard cost of direct materials.

The actual quantity of direct materials used per unit was less than the standard quantity of direct materials allowed per unit.

The actual cost per unit of direct materials was less than the standard cost of direct materials.

The actual quantity of direct materials used per unit exceeded the standard quantity of direct materials allowed per unit.