Johnston Manufacturing Company Purchased 14,000 Switches to Make 6,000 Units

Multiple Choice

Johnston Manufacturing Company purchased 14,000 switches to make 6,000 units.The standard allows for 2 switches per unit.The company actually used 14,500 to produce the 6,000 units.Johnston budgeted $0.75 per switch but had to pay $0.80 per switch.What is Johnston's direct materials quantity variance for the period?

A) $1,875 unfavorable
B) $1,875 favorable
C) $2,000 unfavorable
D) $1,000 favorable