Answer:
200 Unfavorable
Explanation:
Calculation to determine what The direct materials usage variance for last month was:
Material usage variance =( Direct materials pounds - Direct materials units) * Actual quantity purchased
Let plug in the formula
Material usage variance= (2 pounds *900) -2,000 pounds
Material usage variance= 1,800 - 2,000
Material usage variance=200 Unfavorable
Therefore The direct materials usage variance for last month was 200 Unfavorable