During April, Risco Company Produced 13,00012,000 Chainsaw Blades

Multiple Choice

During April, Risco Company produced 13,00012,000 chainsaw blades. The standard quantity of material allowed per unit was 21.5 kg of steel per blade at a standard cost of $98 per kilogram.
-Refer to the Figure.Risco determined that it had a favourable materials usage variance of $2,0001,000 for April.What was the actual quantity of materials Risco used?

A) 11,875 kg
B) 12,125 kg
C) 25,778 kg
D) 27,778 kg