Roberts Company Uses a Standard Costing System Roberts Company Reports Its Material Price Variances at the Time

Multiple Choice

Roberts Company uses a standard costing system.The following information pertains to direct materials for the month of July: $\begin{array}{lr}\text { Standard price per kg } & \$ 18.00 \\\text { Actual purchase price per kg } & \$ 16.50 \\\text { Quantity purchased } & 3,100 \mathrm{~kg} \\\text { Quantity used } & 2,950 \mathrm{~kg} \\\text { Standard quantity allowed for actual output } & 3,000 \mathrm{~kg} \\\text { Actual output } & 1,000 \text { units }\end{array}$ Roberts Company reports its material price variances at the time of purchase.
What is the material usage variance for Roberts Company?

A) $900 (F)
B) $900 (U)
C) $1,950 (F)
D) $2,850 (F)