The Following Company Information Is Available for January The Direct Material Quantity Variance Is:
A)$5,000 Favorable
B)$300 Favorable

question 150

Multiple Choice

The following company information is available for January:
$\begin{array}{llcc} \text { Direct materials used } & \text { 2,500 feet @ \$ 55 per foot } \\ \text { Standard costs for direct materials for January } & \text { 2,600 feet @ \$53 per foot } \\ \text { production } \\\end{array}$

The direct material quantity variance is:

• A)$5,000 favorable
• B)$300 favorable
• C)$5,300 unfavorable
• D)$5,000 unfavorable
• E)$5,300 favorable