Joanne, a software engineer, signed an employment contract with her soon to be new employer, Joy, Inc. In that employment contract was an arbitration clause, which read: "any disputes arising out of this contract of employment are subject to arbitration in accordance with the rules of the American Arbitration Association." While working for Joy, Inc., Joanne created a software program that would improve the company's financial record keeping. Joanne claims personal ownership in all rights in the program and attempts to register the patent in her own name. Joy, Inc., claims the program was created as a result of Joanne's work for the company and therefore it belongs to the company. Disagreeing with this assessment, Joanne files suit in court asking for a Declaratory Judgment--essentially asking the court to Declare that she is the rightful owner the patent associated with the program. Should the court hear Joanne's lawsuit. Why or why not?
Answers
Answer:
The court should not hear Joanne's lawsuit.
My reason for making the above conclusion is that the case is subject to arbitration as stated in the employment contract.
Secondly, Joanne lacks locus standi on the case because she cannot own the copyright from the intellectual property right arising from her work with Joy, Inc. as the program was created out of her work for the company. Therefore, the intellectual property right legally belongs to the company and not to Joanne. Her action is frivolous.
Explanation:
As an employee, Joanne lacks sufficient interest in instituting an action for copyright over an intellectual property right arising from her work with Joy, Inc. Secondly, Joanne was not forced to sign the contract that specified the choice of Arbitration over court proceedings in her employment contract.
Related Questions
Which Airlines lounges are the best ?
Answers
Reason:
Air France’s first class is the whole package. Not only does Air France offer one of the world’s best first class inflight products, but the carrier’s ground experience in Paris is equally impressive.
If you’re connecting in Paris, you’ll be picked up at your plane and driven to the first class lounge, and then later on will be driven from the first class lounge to your connecting flight.
There’s so much to love about the Air France first class lounge, though my favorite thing is probably the restaurant, which has an Alain Ducasse menu. In my experience it’s the best food offered in any airline lounge in the world. It’s not just that the food quality is excellent, but the service and presentation are equally good.
Hopefully this helps!
Answer:
Air France La Première Lounge, Paris is the first best Airline lounge in the World.
Explanation:
The Air France La Première Lounge gives its customer one of the fashionable flying experiences in the world, as it includes freshening up the cozy cocktail bar to be brighter and more inviting, adding semi-private relaxation areas and installing new pieces of art.
In addition to having one of the best first class inflight experiences available, Air France also provides an outstanding ground experience in Paris. Best food is also offered at the restaurant there.
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PLEASE ANSWER I REALLY WANT TO GRADUATE
1. What are the differences between a sales tax and a use tax?
A. A sales tax is levied on the purchases of goods while a use tax is levied on the purchases of sevices.
B. A sales tax is collected when a good or service is purchased by a consumer while a use tax is collected when a good or service is purchased by a businesses.
C. A sales tax is on the purchase of goods and services at the point of sale while a use tax is paid on goods and services purchased when sales tax was not paid.
D. A sales tax on goods and services is paid by a region's residents and a use tax is paid by non-residents, both at the point of sale.
2. Compare how Medicare taxes are paid by individuals who are employees to those who are self-employed.
A. Employees pay half (1.45%) of the Medicare tax while the employer pays the other half. Self-employed individuals pay for both halves of the tax (2.9%).
B. Employees do not pay the Medicare tax and the employer pays for both halves of the tax (2.9%). Self-employed individuals pay for both halves of the tax (2.9%).
C. Employees pay half (1.45%) of the Medicare tax while the employer pays the other half. Self-employed individuals pay half (1.45%) of the Medicare tax.
D. Employees pay for both halves of the tax (2.9%) and the employer does not pay the Medicare tax. Self-employed individuals do not pay Medicare tax.
3. Which type of tax describes excise taxes, sales taxes, and tolls?
A. Progressive tax
B. Flat tax
C.regressive tax
D. Use tax
4. Identify all the groups that pay property tax.
A. Landowners, homeowners, and businesses
B. Businesses and individuals
C. Employers and employees
D. Landowners and homeowners
5. How are businesses taxed with the corporate income tax?
A. Businesses pay a progressive tax based on their total expenses.
B. Businesses pay a proportional tax based on their total receipts.
C. Businesses pay a proportional or progressive tax based on their profits.
D. All businesses pay the same amount of tax each year.
Answers
The differences between a sales tax and a use tax are:
A sales tax is on the purchase of goods and services at the point of sale while a use tax is paid on goods and services purchased when sales tax was not paid.What is used tax about?A lot of states uses Consumer Tax states. While Use Tax is known to be the tax that is placed or tax on the storage, use.
Note that used tax are placed on goods that no sales tax has been paid. Use tax is said to be a complementary or compensating tax used in place of sales tax.
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Answer:
LOOK AT EXPLAINATION FIRST !!
There are different types of taxes that really are levied for each institution in a kind of major way. Income corresponds to taxes paid by individuals on their mostly earned money. Property, on the kind of other hand, corresponds to taxes paid by property owners to state and local governments, contrary to popular belief. Corporate taxes definitely are the taxes that companies are required to pay on their earnings over the course of a year, which essentially is fairly significant.
Explanation:
1. C
2. A
3. C
4. A
5. C
A company has been accidentally polluting a local water source. The chemicals may cause health issues for small children. Who are the MOST important stakeholders in this scenario?
A.
local doctors and social workers
B.
the children and families and the company
C.
police and the local government
D.
fish and game wardens and local doctors
Answers
The MOST important stakeholders in this scenario are option B: the children and families and the company.
Give justification for your answer?The accidental pollution of a local water source can have serious health implications for the children and families who rely on that water source. They are the most important stakeholders in this situation as their health and well-being are directly impacted by the pollution. The company responsible for the pollution is also a key stakeholder as they are responsible for addressing the situation and mitigating any harm caused. It is important for the company to take responsibility for their actions and work towards finding a solution that protects the health and safety of the affected community. While local doctors and social workers may be involved in addressing the health impacts of the pollution, and fish and game wardens may be involved in assessing the environmental impact, they are not the most important stakeholders in this scenario.
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Madison Inc. stock price moves from $95 to $65 and also pays $7 in dividends at the end of the period. What is the rate of return on Madison Inc. stock over this period as a percent to two places.
Answers
Answer:
-24.21%
Explanation:
The rate of return of a stock is the sum of the stock price appreciation and the dividend yield
price appreciation = change in price level = (new price - old price) / old price ($65 - $95) / $95 = -0.3158
dividend yield = dividend / initial price $7/$95 = 0.07368
Rate of return = 0.07368 - 0.3158 = -0.2421 = -24.21%
Angelina and Sophia attended a professional development retreat at Ferncliff Camp. They met at a downtown location and traveled to the camp by bus. After three days of team-building exercises, Angelina and Sophia returned on the bus to their respective cars. When Angelina arrived at home, she discovered the camp employee who unloaded the bus had given her Sophia’s luggage by mistake. She called the camp to explain what happened and hopefully get her luggage back. Angelina can be charged with the crime of: ___________
a. theft, because she took Sophia’s suitcase without permission.
b. nothing, because she did not have the mental state required to commit a crime.
c. theft by receiving, because the suitcase was handed to her by a camp employee.
d. conversion.
Answers
Angelina can be charged with the crime of nothing, because she did not have the mental state required to commit a crime.
Is the mental state that a person intended to commit a crime?In a lot of cases, an act is a crime when the person committing it is said to have intended to do something that is wrong as stated by the state legislature or Congress.
It is said to be criminal intent but the case with Angelina is different because she did not have the mental state to do so as it was a mistake.
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Discussion Topic
Think of an unanticipated major expense that you might face in the next five years.
Discuss how you will ensure that it does not devastate you financially.
Answers
Answer:
An unanticipated major expense that might happen in the next five years would be my car breaks down. I can ensure this inconvenience does not devastate me financially by starting a savings account. Starting a savings account can and will help me in times of need. I can't access the money unless if I really need it.
Explanation:
the Answer:
Examples are groceries, the electric bill, fuel bills, taxes and insurance to mention a few. Unexpected expenses are those expenses you did not see coming. An example would be going for the inspection of your car and not passing because there is something that must be repaired.
Explanation:
A parcel delivery company delivered 103,600 packages last year, when its average employment was 83 drivers. This year, the firm handled 112,160 deliveries with 93 drivers. What was the percentage change in productivity over the past years?
Answers
Answer: -3.38%
Explanation:
The percentage change in productivity over the past years will be calculated thus:
The Productivity will be the total packages handled divided by the number of drivers employed.
Last year Productivity will be:
= 103600/83
= 1248.19 packages per driver
This year Productivity will be:
= 112160/93
= 1206.02 packages per driver
Therefore, the percentage change in productivity = (This year Productivity - Last year Productivity) / (Last year Productivity) ×100
= [(1206.02-1248.19) / (1248.19)] × 100
= -42.17/1248.19 × 100
= -3.38%
jk I figured it out hahaha
Answers
Answer:
thats great♡♡♡♡♡♡
Explanation:
just need points♡♡♡♡
QUESTION 10 of 10: Your business owns an old truck. Liability insurance is required; collision is optional. Collision insurance costs $500 per year. The old truck has a value of $750. You think the likelihood of having a serious collision in a year is about 10%. Should you get the collision insurance? O a) Yes Ob) No
Answers
the answer for this question is No
hope this helps
Answer:
no
Explanation:
I had this one.
Which of the following forms of argumentation is not commonly used in aesthetic reasoning?
Analogy
Statistical syllogism
Definition
Answers
In aesthetic reasoning, the form of argumentation that is not commonly used is Option B. Statistical syllogism.
Aesthetic reasoning focuses on the subjective and qualitative aspects of art, beauty, and expression. It involves analyzing and evaluating the aesthetic qualities and experiences associated with a particular artwork, object, or concept. In this context, arguments are often based on personal preferences, individual interpretations, and emotional responses rather than empirical data or statistical evidence.
A. Analogy is a form of argumentation commonly used in aesthetic reasoning. It involves comparing similarities between different objects, experiences, or concepts to support a particular aesthetic judgment or interpretation. By drawing parallels and making connections, analogy helps to explain and communicate aesthetic qualities, associations, or meanings.
C. Definition is another form of argumentation frequently used in aesthetic reasoning. It involves providing clear and precise explanations of key terms, concepts, or aesthetic categories to facilitate understanding and analysis. By defining terms such as beauty, harmony, or expression, individuals can establish a framework for discussing and evaluating aesthetic qualities.
However, statistical syllogism, which relies on statistical data and generalizations, is not commonly used in aesthetic reasoning. Aesthetic judgments are typically subjective and personal, based on individual experiences and perceptions. Statistics and generalizations may not adequately capture the nuances, complexities, and subjective nature of aesthetic experiences.
In summary, while analogy and definition are commonly used in aesthetic reasoning, the statistical syllogism is not typically employed due to the subjective nature of aesthetic judgments. Therefore, the correct option is B.
The question was incomplete, Find the full content below:
Which of the following forms of argumentation is not commonly used in aesthetic reasoning?
A. Analogy
B. Statistical syllogism
C. Definition
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Samuel Nguyen was seriously injured in a skiing accident that broke both his legs and an arm. His medical expenses included 6 days of hospitalization at $800 a day, $5,600 in surgical fees, $3,800 in physician's fees (including time in the hospital and seven follow-up office visits), $360 in prescription medications, and $1,600 for physical therapy treatments. All of these charges fall within customary and reasonable payment amounts.
Answers
The total cost of Samuel Nguyen's medical expenses is: 6 days of hospitalization at $800/day = $4,800 Surgical fees = $5,600 Physician's fees = $3,800 Prescription medications = $360 Physical therapy treatments = $1,600 Total = $16,160.
All of these charges fall within customary and reasonable payment amounts, meaning that they are considered reasonable and appropriate for the services rendered.
However, it's worth noting that these expenses can vary greatly depending on the location, type of injury, and other factors, and that not all medical expenses may fall within customary and reasonable payment amounts.
It's important for individuals to carefully review their medical bills and insurance coverage to ensure that they are being charged appropriately and are not being overcharged.
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If the natural rate of unemployment _____, the nonaccelerating inflation rate of unemployment _____, and the long-run Phillips curve shifts to the right.
falls; falls
falls; rises
rises; falls
rises; rises
Answers
If the natural rate of unemployment falls, the nonaccelerating inflation rate of unemployment falls.
The natural rate of unemployment is simply defined as the rate of unemployment consistent with a constant inflation rate. As a result, the natural rate may be defined as the rate of unemployment that would occur in the absence of cyclical changes.Historically, inflation has been inversely related to unemployment. This means that when inflation grows, so does unemployment. Lower inflation is associated with higher unemployment.The unemployment rate is defined as the proportion of the labor force that is jobless, willing to work, and actively seeking for work. Inflation is defined as a consistent rise in the general price level of goods and services. Inflation diminishes money's buying power.Thus the correct answer is A.
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Interest rates on a loan provide what key information?
A. Information about the additional money you will have to pay back to the lender.
B. Information about the credit history of the lender.
C. Information about the length of the loan.
D. Information about the total payment due each month.
Answers
Answer:
d
Explanation:
i just took the test my gee
Musician Productions, a maker of musical instruments based in Michigan, is preparing to open a branch office in Paris, France. Its benefits package in the United States includes the benefits most commonly offered in this country. What additional benefits are the French employees likely to expect?
Answers
Answer:
pensions and more paid vacation time
Explanation:
Pensions and increased paid vacation time are likely to be additional advantages that French employees expect.
What is the meaning of vacation time?Many firms provide their employees the option of taking vacation time. It's a time period set out for employees to take time off of work and unwind, usually with pay. The majority of firms place a cap on the total amount of vacation time that staff members may accumulate, and others do not even provide paid time off.
In order to expand its business, Musician Productions, a Michigan-based manufacturer of musical instruments, is getting ready to establish a branch in Paris.
It offers the advantages that are most frequently provided in the US as part of its benefit package. Pensions and increased paid vacation time are likely to be added advantages that French employees demand.
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Janet and James purchased their personal residence 15 years ago for $300,000. For the current year, they have an $80,000 first mortgage on their home, on which they paid $5,750 in interest. They also have a home equity loan to pay for the children's college tuition secured by their home with a balance throughout the year of $150,000. They paid interest on the home equity loan of $9,000 for the year.
Required:
Calculate the amount of their deduction for interest paid on qualified residence acquisition debt and qualified home equity debt for the current year.
Answers
Answer: $5750 ; $6000
Explanation:
The amount of their deduction for interest paid on qualified residence acquisition debt will be the interest paid on the first mortgage of their home which is: = $5750
The amount of the deduction paid on qualified home equity debt will be calculated as:
= (100000/150000) × 9000
= $6000
An amortization schedule for bonds issued at a premium: Multiple Choice Is reported in the balance sheet. All of these answer choices are correct. Is a schedule that reflects the changes in the debt over its term to maturity. Correct Summarizes the amortization of the premium, a contra-asset account with a credit balance.
Answers
it is a type of business that keeps the dealings,assets,and bank accounts seperate from his/her personal assets?
Answers
Answer:
A sole proprietorship
Explanation:
A sole proprietorship is a business owned, organized, and run by a sole proprietor. It is legally advisable that all business and private activities of any form of business are conducted separately. Commingling business dealings, assets, and especially bank accounts with private affairs do cause problems for the business person.
Which of the following statements is true of activity-based costing?
ABC ignores the allocation of storage costs.
An activity cost pool collects costs related to the same activity.
ABC is more likely to result in big differences from a traditional costing system if the business makes only one product rather than multiple products.
Activities are the cost objects of the second stage of ABC.
ABC uses a single overhead rate.
Answers
Answer:
Option B (An activity....................same activity) would be the correct choice.
Explanation:
ABC would be used by companies since there would be a variety of resources consumed. Throughout ABC, that each expense is identified as well as identified to something like the operation. A predetermined overhead price wasn't used so rather than using numerous geographical expense driver amounts.Only certain costs are defined in the sense of various activities as well as averaged to create each activity cost collection. That is why the above is indeed the correct answer.
Advise business on the role of intermediaries in the distribution process.
Answers
Here are some key advantages of intermediaries:
Market Reach
Efficiency and Expertise
Cost Savings
Market Information
Risk Management
Intermediaries play a crucial role in the distribution process of a business. They act as a link between producers and consumers, facilitating the movement of goods and services from the point of production to the point of consumption. Here are some key advantages of intermediaries:
Market Reach: Intermediaries, such as wholesalers, retailers, and distributors, have established networks and access to a wide customer base. They can help businesses reach a larger market and expand their customer reach.
Efficiency and Expertise: Intermediaries specialize in distribution activities, including logistics, warehousing, transportation, and marketing. They possess knowledge and expertise in these areas, allowing businesses to benefit from their efficiency and experience.
Cost Savings: By utilizing intermediaries, businesses can reduce their own costs associated with storage, transportation, and marketing. Intermediaries often benefit from economies of scale, allowing them to provide cost-effective solutions.
Market Information: Intermediaries are in direct contact with customers and have valuable insights into market trends, consumer preferences, and competitor activities. They can provide businesses with market intelligence that helps in strategic decision-making.
Risk Management: Intermediaries can help businesses mitigate risks associated with distribution, such as inventory management, payment collection, and product returns. They assume some of the risks and provide financial and logistical support.
However, businesses should carefully select and manage their intermediaries to ensure alignment with their objectives and maintain control over their brand and customer relationships. Regular evaluation and communication with intermediaries are essential to optimize the distribution process and achieve business goals.
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For each of the regions, use the midpoint method to identify whether the spider that’s good is elastic or inelastic.
Between V and W
Between X and Y
True or false : as firms reach near maximum capacity at high levels of quantity supplied, supply becomes less elastic, because firms may need to invest in additional capital in order to further increase production.
Answers
Answer:
1. The midpoint method of calculating price elasticity is given as: Q∗=Q2−Q1Q2+Q12×100Q∗=Q2−Q1Q2+Q12×100 P∗=P2−P1P2+P12×100P∗=P2−P1P2+P12× ...
Explanation:
If the Open Market Purchase is $1 billion by approximately how much will the supply of Money increase
Answers
Answer: $10 billion
Explanation:
Increase in the money supply can be calculated by multiplying the injection of cash into the economy by the Money Multiplier which is calculated as;
= 1/ reserve ratio
Reserve ratio = 10%
Money Multiplier = 1 / 10%
= 10
The money supply will therefore increase by;
= 1,000,000,000 * 10
= $10,000,000,000
= $10 billion
You work for a drywall company and are trying to secure a contract with a large commercial builder. The purchasing agent from the commercial builder is in town and staying at the Ramada Inn. You contact him by phone and set up a meeting. You tell him, "I’ll meet you at your hotel in an hour." You arrive at the Ramada Inn’s lobby a few minutes early. You take a seat, watching the elevator for the purchasing agent. You wait. Twenty minutes later, you’re still waiting. You ask the front desk to ring the agent’s room. The agent answers, "You’re late. I’ve been waiting for you for 15 minutes."
What communication barrier is described in this situation?
a. Distractions
b. Bypassing
c. Lack of language skills
Answers
Answer:
B
Explanation:
Bypassing is a type of communication barrier were two people communicating think they understand each other but actually they miss each other's meaning.
I and the purchasing agent thought we had effectively communicated and set up a meeting but in reality, we hadn't agreed on a meeting venue.
Answer:
B
Explanation:
I Know i am in the future
Type the correct answer in the box, Spell the word correctly.
Anika wants to create a visual to represent a table that shows the growth of her company's market share over a year. What type of graph would best
show this relationship?
Anika should use a________
to show the plotted points for the market share of her company by the end of each month or quarter of the year.
Answers
Answer:
Bar Chart
Explanation:
This is a good way to represent data, especially for company/business information
Do you think air Jordan's appreciate or depreciate in value?
Support your position with evidence from the video. Your
response should be a minimum of one paragraph.
Answers
In writing Paragraphs you must consider the structure of the Paragraphs, Paragraphs contain three main parts:
a topic sentence supporting sentences a concluding sentenceWhat are Paragraph?Generally, The video notes that some of the earliest Air Jordan models, such as the Air Jordan 1, have appreciated significantly in value over time due to their historical significance and limited availability. In contrast, newer models that are more widely available may not hold their value as well.
Additionally, the video discusses the importance of factors such as condition, rarity, and provenance in determining the value of a particular pair of Air Jordans. Shoes that are in pristine condition and have a unique backstory or connection to a particular athlete or event may command a higher price than those that are more common or well-worn.
Overall, it seems that the value of Air Jordans is highly dependent on a variety of factors and can fluctuate over time. While some models may appreciate in value due to their rarity and historical significance, others may depreciate if they are more widely available or do not have the same level of cultural cachet.
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Identify the correct pattern of a complex sentence.
Answers
The correct pattern of a complex sentence is an independent clause with at least one or more dependent clauses. This means that a sentence that is a complex sentence will reflect a form of structural dependency.
That is, one clause can stand alone while the other cannot and as a result, rely on the other for it to be meaningful.
What is the structure of a complex sentence?A complex sentence possesses one major clause which is independent in nature and at least one dependent clause which is dependent, that is, cannot stand on its own to be meaningful. Dependent clauses can refer to the subject or object (who, which) or the causal elements (because, if) of the independent clause.
Therefore, the correct answer is as given above.
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Project: Planning for Retirement
a retirement chart
There are many ways to save for retirement: putting money away into a treasure chest, purchasing gold nuggets, investing in real estate, or financial assets. The method that is right for you depends on your income as well as your personal preferences, such as risk tolerance. You can compare different methods and approximate your savings at retirement to help you determine the option that best suits your personal needs and preferences. It is a good idea to approximate the income you will need at retirement before you start investing. This is where retirement planning becomes important to consider. How much money do you think you would need to retire by age 67? Which investment options are the most profitable when saving for retirement?
In this project, you will explore how to construct a retirement plan and consider the various investment options that are financially beneficial as it pertains to retirement
OBJECTIVES
Construct a retirement plan given a yearly salary.
Compare investment options to determine the most financially beneficial option for a given situation.
Answers
To construct retirement plan, you can start by creating the retirement chart.
What is a retirement plan?A retirement plan is a financial strategy that helps individuals save and invest for their retirement years. This plan can be a combination of employer-sponsored plans like 401(k) or individual retirement accounts (IRAs). The main objective of a retirement plan is to accumulate enough funds to provide a regular income in retirement. Retirement plans typically involve contributing a portion of your earnings into an investment account that grows over time. The contributions can be tax-deductible, and the earnings grow tax-free until you start withdrawing the money in retirement. The plan may also have restrictions and penalties for early withdrawals. A well-designed retirement plan can help ensure a comfortable retirement with financial security, and it's essential to start saving and investing early to maximize the benefits of the plan.
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Landon Jewelers uses the perpetual inventory system. On April 2, Landon sold merchandise with a cost of $3,500 for $7,000 to a customer on account with terms of 3/15, n/30. The journal entry to record the cost of goods sold would be:
A.
Merchandise Inventory
3,500
Cost of Goods Sold
3,500
B.
Sales Revenue
3,500
Cost of Goods Sold
3,500
C.
Cost of Goods Sold
3,500
Merchandise Inventory
3,500
D.
Cost of Goods Sold
3,500
Accounts Receivable
3,500
Answers
Answer: C.
Cost of Goods Sold
3,500
Merchandise Inventory
3,500
Explanation:
A perpetual inventory system is a system thats uses records transactions that take place in real-time. Both the returns and the purchases are recorded immediately as they happen in the inventory account.
Under the perpetual inventory method, it should be noted that sales will be credited to the inventory while the purchases that are incurred will be debited to the inventory and it should be noted that the debit will be recorded in the account of the cost of goods sold.
Therefore based on the question, the journal entry to record the cost of goods sold would be:
Debit: Cost of goods sold $3500
Credit: Merchandise inventory $3500
Therefore, the correct option is C.
How do I cancel my subscription
Answers
Answer:
Explanation:
Step 1: Click on the Settings icon.
The Settings icon should be on your home screen and look like a gear.
Step 2: Tap your name. This should be at the top of the screen.
Step 3: Select “Subscriptions”
Step 4: Click on “Brainly Plus”
Step 5: Tap “Cancel Subscription”
The free enterprise system is a type of economy that?
Answers
Answer:
The governemnt doesnt have many restrictions on buisness, Business has a lot of say in government activity.
Explanation:
Answer:
prevents governments from interfering with businesses.
Explanation:
TechSolvers produces 8-foot USB cables. During the past year, the company purchased 500,000 feet of plastic-coated wire at a price of $0.25 per foot. The direct materials standard for the cables allows 8.5 feet of wire at a standard price of $0.23. During the year, the company used a total of 535,000 feet of wire to produce 63,000 8-foot cables. Calculate TechSolvers’ direct materials quantity variance for the year. (Round answer to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.)
Answers
Answer:
$8050
Explanation:
The direct materials quantity variance is the difference between the standard cost and the actual quantity at standard price. This variance in quantity is as a result of the difference between the actual and expected quantity of materials used. The formula for direct materials quantity variance is given as:
Direct materials quantity variance = Standard Price x (Standard Quantity – Actual Quantity)
Given that: Standard Price = $0.23, Standard Quantity = 535000, Actual Quantity = 500000.
Direct materials quantity variance = $0.23 × (535000 - 500000) = $8050