Answer:
$30,000 unfavorable
Explanation:
Provided Information,
Standard Material per unit = 4lbs
Rate per unit = $1 per lbs
Actual finished units = 30,000
Actual direct material used = 150,000 lbs
Standard Raw material for actual finished goods = 30,000 4lbs = 120,000 lbs
Material quantity variance = (Standard quantity - Actual Quantity) Standard Rate
= (120,000 - 150,000) $1 per lbs
= - $30,000
Since value is negative because actual quantity used is more than standard quantity, the variance is unfavorable, therefore, material quantity variance = <u>$30,000 unfavorable</u>.