Exeter Has a Material Standard of 1 Pound Per Unit

question 32

Multiple Choice

Exeter has a material standard of 1 pound per unit of output. Each pound has a standard price of $26 per pound. During July, Exeter paid $66,100 for 2,475 pounds, which it used to produce 2,350 units. What is the direct materials quantity variance?

• A) $1,750 unfavorable
• B) $1,300 favorable
• C) $3,250 unfavorable
• D) $4,550 unfavorable

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