The Savage Company Makes Mugs for Which the Following Standards

Multiple Choice

The Savage Company makes mugs for which the following standards have been developed:
$\begin{array}{lll}&\text { Standard Inputs Expected }&\text { Standard Price }\\\text { Expected }&\text { For Each Unit of Output }&\text { Per Unit of Input }\\\hline\text { Direct Materials } & 5 \text { ounces } & \$2 \text { per ounce } \\\text { Direct Labor } & 1.5 \text { hours } & \$ 8 \text { per hour }\end{array}$
Production of 400 mugs was expected in July,but 440 mugs were actually completed.Direct materials purchased and used were 2,100 ounces at an actual price of $2.20 per ounce.Direct labor cost for the month was $5,310,and the actual pay per hour was $9.00.What is the direct material quantity variance for July?

A) $200 Favorable
B) $200 Unfavorable
C) $220 Favorable
D) $220 Unfavorable