Blue Box Beach Chairs Has the Following Standards to Make

Multiple Choice

Blue Box Beach Chairs has the following standards to make beach chairs: $\begin{array}{lcc}&\text { Standard Ouantity }&\text { Standard Price }\\\hline\text { Direct materials } & 2.2 \text { pounds of polywood per chair } & \$ 3.50 \text { per pound } \\\text { Direct labor } & 0.65 \text { hours per chair } & \$ 13.00 \text { per hour }\end{array}$ The static budget was based on the production of 6,200 beach chairs. The company used 13,000 pounds of polywood in order to make 6,000 chairs in April. The company purchased 7,000 pounds of polywood at a total cost of $24,150. How much is the direct materials quantity variance?

A) $700 favorable
B) $2,240 favorable
C) $350 favorable
D) $1,050 favorable