Degregorio Corporation Makes a Product That Uses a Material with the Following

Multiple Choice

Degregorio Corporation makes a product that uses a material with the following direct material standards: The company produced 5,600 units in November using 21,750 kilos of the material. During the month, the company purchased 24,800 kilos of the direct material at a total cost of $168,640. The direct materials purchases variance is computed when the materials are purchased. The materials quantity variance for November is:

A) $3,290 F
B) $3,196 F
C) $3,290 U
D) $3,196 U