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The Actual Cost of Direct Materials Is $10

Question 237

Multiple Choice

The actual cost of direct materials is $10.50 per pound.The standard cost per pound is $10.25.During the current period,9,100 pounds of direct materials were used in production and 17,500 pounds were purchased.The standard quantity of direct materials for actual units produced is 17,300 pounds.How much is the direct materials quantity variance?


A) $84,050 favorable
B) $84,050 unfavorable
C) $86,100 unfavorable
D) $86,100 favorable

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