Answer:
Direct material quantity variance= $4,800 unfavorable
Explanation:
Giving the following information:
Standard quantity= 3 hours per unit
Standard cost= $16.00 per hour.
During January:
2,000 products are produced using 6,300 direct labor hours.
To calculate the direct labor quantity variance, we need to use the following formula:
Direct material quantity variance= (standard quantity - actual quantity)*standard price
Direct material quantity variance= (2,000*3 - 6,300)*16
Direct material quantity variance= (6,000 - 6,300)*16
Direct material quantity variance= $4,800 unfavorable