The Direct Materials Standards for the Main Product of Duchess

Multiple Choice

The direct materials standards for the main product of Duchess Company are 8 grams of direct materials per product at a cost of $3 per gram.During April,974 grams of direct materials were used to produce 120 products at a direct materials cost of $2,900.The direct materials quantity variance for April was

A) $72 (U) .
B) $92 (U) .
C) $42 (U) .
D) $112 (F) .