How to resolve this.Imagine being the production manager at Jerry's Ice Cream, and you are evaluated based on the quantity of direct materials used...

How to resolve this...Imagine being the production manager at Jerry's Ice Cream, and you are evaluated based on the quantity of direct materials used in production. Would it be fair to compare the materials used to produce 210,000 units with the master budget showing the materials that should have been used to produce 200,400 units?