Lampert Corporation Manufactures and Sells a Single Product

Multiple Choice

Lampert Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During March, the company budgeted for 6,100 units, but its actual level of activity was 6,060 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for March:
-The spending variance for direct materials in March would be closest to:

A) $900 F
B) $900 U
C) $1,376 U
D) $1,376 F