April Corporation Developed the Following Per-Unit Standards for Its Product

Multiple Choice

April Corporation developed the following per-unit standards for its product: 2 pounds of direct materials at $3.75 per pound.Last month, 2,000 pounds of direct materials were used to produce 900 units of product.The direct materials usage variance for last month was:

A) $1,800 favorable.
B) $200 favorable.
C) $200 unfavorable.
D) $750 unfavorable.