Cox Company's Direct Material Costs for the Month of January

Multiple Choice

Cox Company's direct material costs for the month of January were as follows:
What was the favourable direct materials quantity variance for January?

A) $3,360.
B) $3,375.
C) $3,400.
D) $3,800.Material quantity variance = $3.40 * (15,000 - 16,000) =$3,400.