Bender Corporation Produced 100 Units of Product AA What Is the Material Price Variance for Bender Corporation?
A)$30

Multiple Choice

Bender Corporation produced 100 units of Product AA. The total standard and actual costs for materials and direct labor for the 100 units of Product AA are as follows: $\begin{array} { l } \text { Materials:}&& \text {Standard }& \text {Actual }\\ \text { Standard:}& \text {210 pounds at \( \$ 3.00 \) per pound }&\$630\\ \text {Actual: }& \text {240 pounds at \( \$ 2.85 \) per pound }&&\$684\\\\ \text {Direct labor: } \text { Standard: 400 hours at \( \$ 15.00 \) per hour}&6,000\\ \text {Actual: 368 hours at \( \$ 16.50 \) per hour }&&6,072\end{array}$
What is the material price variance for Bender Corporation?

A) $30 (U)
B) $90 (F)
C) $36 (U)
D) $36 (F)