The Following Information Is Provided by the Atlas Company What Is the Direct Material Price Variance?
A) $1,000 Favorable

question 114

Multiple Choice

The following information is provided by the Atlas Company: $\begin{array}{ll}\text { Actual direct material cost } & \$ 20,000 \\\text { Standard direct material cost } & \$ 24,000 \\ \text { Direct material usage variance } & \$ 3,000 \text { favorable }\end{array}$ What is the direct material price variance?

• A) $1,000 favorable
• B) $1,000 unfavorable
• C) $5,000 unfavorable
• D) Not enough information is provided

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