The Vito Company Makes Tables for Which the Following Standards

Multiple Choice

The Vito Company makes tables for which the following standards have been developed: Production of 200 tables was expected in July,but 220 tables were actually completed.Direct materials purchased and used were 2,000 pounds at an actual price of $4.40 per pound.Direct labor cost for the month was $10,620,and the actual pay per hour was $18.00.What is the direct material quantity variance for July?

A) $800 Favorable
B) $800 Unfavorable
C) $880 Favorable
D) $880 Unfavorable