Materials Quantity Variance (Materials Yield Variance)

Please why is Standard price used in this case and not Actual price. When calculating DM price variance, we used Actual quantity and not Standard Quantity. Why change from using Actual to Standard in the case of quantity variance?

Is it because having it that was is convenient mathematically since they both add up to give the total DM variance or is there any other reason?

Thank you!

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Hey, what if there are items of finished goods in the closing stock? Say, we have sold 1,200 units in the year whereas we produced 1,500 units. Should material quantity variance be calculated based on 1,200 units or 1,500 units?