The Following Materials Standards Have Been Established for a Particular

Multiple Choice

The following materials standards have been established for a particular product:
$\begin{array}{|l|r|}\hline \text { Standard quantity per unit of output } & 4.4 \text { kilograms } \\\hline \text { Standard price } & \$ 13.20 \text { per kilogram } \\\hline\end{array}$
The following data pertain to operations concerning the product for the last month:
$\begin{array}{|l|r|}\hline \text { Actual materials purchased } & 4,800 \text { kilograms } \\\hline \text { Actual cost of materials purchased } & \$ 62,880 \\\hline \text { Actual materials used in production } & 4,300 \text { kilograms } \\\hline \text { Actual output } & 70 \text { units } \\\hline\end{array}$
-What was the materials price variance for the month?

A) $430 favourable.
B) $430 unfavourable.
C) $480 favourable.
D) $480 unfavourable.