A Manufacturing Company Has a Standard Quantity of Direct Materials

Multiple Choice

A manufacturing company has a standard quantity of direct materials of 7 pounds per unit at a standard price of $2.20 per pound.In April the actual material price was $2.40 per pound and the company produced 5,500 units.If the company experienced a favorable material quantity variance of $6,600 during the month, how much was the actual quantity of material used?

A) 35,500 pounds
B) 32,542 pounds
C) 38,500 pounds
D) 41,500 pounds