A. actual input quantity
B. actual output quantity
C. actual input price
D. actual output price
✅ The correct answer is option A.
Budgeted input quantity is added in to efficiency variance to calculate actual input quantity. AQ means the “actual quantity” of input used to produce the output.
Budgeted input quantity is added in to efficiency variance to calculate actual input quantity. AQ means the “actual quantity” of input used to produce the output.