Reference: 11-07 The Following Materials Standards Have Been Established for a Particular

Multiple Choice

Reference: 11-07
The following materials standards have been established for a particular product:
Standard quantity per unit of output: 4.4 grams
Standard price: $13.20 per gram
The following data pertain to operations concerning the product for the last month: Actual materials purchased: 4,800 grams
Actual cost of materials purchased: $62,880
Actual materials used in production: 4,300 grams
Actual output: 700 units
-What is the materials quantity variance for the month?

A) $6,600 U.
B) $6,550 U.
C) $15,982 U.
D) $16,104 U.