Zany Cushion Covers Limited Uses a Standard Costing System

Multiple Choice

Zany Cushion Covers Limited uses a standard costing system. Each cushion cover uses a standard 2 metres of material at a standard cost of £1.50 per metre. Budgeted production is 2,000 cushion covers per month. During November, Zany Cushion Covers Limited produced 2,200 cushion covers, using 4,950 metres of material at a cost of £6,930. Based on the above information, what is the direct material price variance for November?

A) £300 Unfavourable
B) £330 Unfavourable
C) £495 Favourable
D) £825 Unfavourable