Fraize Corporation Makes a Product That Uses a Material with the Quantity

Multiple Choice

Fraize Corporation makes a product that uses a material with the quantity standard of 9.5 kilos per unit of output and the price standard of $4.00 per kilo. In July the company produced 7,000 units using 68,850 kilos of the direct material. During the month the company purchased 73,600 kilos of the direct material at $3.70 per kilo. The direct materials purchases variance is computed when the materials are purchased.
-The materials quantity variance for July is:

A) $9,400 U
B) $8,695 U
C) $9,400 F
D) $8,695 F