The Per-Unit Standards for Direct Materials Are 2 Pounds at $5

question 215

Multiple Choice

The per-unit standards for direct materials are 2 pounds at $5 per pound. Last month 11200 pounds of direct materials that actually cost $53000 were used to produce 6000 units of product. The direct materials quantity variance for last month was

• A) $4000 favorable.
• B) $3000 favorable.
• C) $4000 unfavorable.
• D) $7000 unfavorable.

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