The Following Information Is for University Heights Corporation * Direct Material Is Measured in Pounds Is the Total

Multiple Choice

The following information is for University Heights Corporation: $\begin{array}{ll}&\text { Direct Material }\\\text { Standard price } p \text { er unit of input } & \$ 20 \\\text { Actual price per unit of input } & \$ 18 \\\text { Standard inputs allowed per unit of output } & 3 \text { pounds } \\\text { Actual units of input } & 8,300 \text { pounds } \\\text { Actual units of output } & 2,770 \text { units }\end{array}$ * Direct material is measured in pounds is the total direct- material flexible- budget variance.

A) $16,400 favorable
B) $16,400 unfavorable
C) $16,800 unfavorable
D) $16,800 favorable