Figure 9-1 Bender Corporation Produced 100 Units of Product AA. the Total

Multiple Choice

Figure 9-1
Bender Corporation produced 100 units of Product AA. The total standard and actual costs for materials and direct labor for the 100 units of Product AA are as follows:
Materials: Standard Actual
Standard: 210 pounds at $3.00 per pound $630
Actual: 240 pounds at $2.85 per pound $684
Direct labor:
Standard: 400 hours at $15.00 per hour 6,000
Actual: 368 hours at $16.50 per hour 6,072
-Refer to Figure 9-1. What is the material usage variance for Bender Corporation?

A) $90 (F)
B) $90 (U)
C) $36 (F)
D) $36 (U)