Vashon Corporation Had the Following Activity During a Recent Period

Multiple Choice

Vashon Corporation had the following activity during a recent period: Standard quantity of direct materials 9,000 kilograms
Actual quantity of direct materials purchased and used 8,800 kilograms
Efficiency variance $2,400 favourable
Total direct materials budget variance $200 favourable
The direct materials price variance was:

A) $2,200 unfavourable
B) $2,600 unfavourable
C) $2,000 favourable
D) $2,200 favourable