Answer:
Material quantity variance =$92,400 favourable
Explanation:
The material quantity variance is the difference between the standard materials for the actual output achieved and the actual quantity used multiplied by the standard price.
It is the savings or losses that arise because the actual quantity of materials used is different from what ought to have been used.
pounds
6,600 units should have used (6,600× 6) = 39,600
but did use 37,500
quantity variance 2100 favourable
standard price × $44
Material quantity variance $92,400 favourable