The Actual Cost of Direct Materials Is $13

Multiple Choice

The actual cost of direct materials is $13.00 per pound. The standard cost per pound is $8.75. During the current period, 9900 pounds of direct materials were used in production and 18,500 pounds were purchased. The standard quantity of direct materials for actual units produced is 16,200 pounds. How much is the direct materials quantity variance?

A) $55,125 favorable
B) $55,125 unfavorable
C) $81,900 unfavorable
D) $81,900 favorable