Scotto Designs Has the Following Standards for the Production of Scarves

Multiple Choice

Scotto Designs has the following standards for the production of scarves: $\begin{array}{lcc}&\text { Standard Ouantity }&\text { Standard Price }\\\hline\text { Direct materials } & 1.2 \text { yards per scarf } & \$ 4.70 \text { per yard } \\\text { Direct labor } & 0.15 \text { hours per scarf } & \$ 11.00 \text { per hour }\end{array}$ The company used 985 yards of material in order to make 800 scarves in April. The company purchased 1,100 yards at $4.60 per yard. How much is the direct materials quantity variance?

A) $110 favorable
B) $118 unfavorable
C) $8 unfavorable
D) $705 unfavorable