The Direct Materials Standards for the Main Product of Duchess

question 99

Multiple Choice

The direct materials standards for the main product of Duchess Company are 8 grams of direct materials per product at a cost of $3 per gram.During April,969 grams of direct materials were used to produce 120 products at a direct materials cost of $2,900.The direct materials quantity variance for April was

• A)$57 (U).
• B)$77 (U).
• C)$27 (U).
• D)$97 (F).

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