Answer:
$2,340 Unfavorable
Step-by-step explanation:
Data provided
Selling price = $2.6
Actual quantity = 33,300
Actual production = 4,000
Standard quantity liters per unit = 8.1
The computation of materials quantity variance for April is shown below:-
Materials quantity variance for April = Selling price × (Actual quantity - Selling quantity)
= $2.6 × (33,300 - 4,000 × 8.1)
= $2.6 × (33,300 - 32,400)
= $2,340 Unfavorable