$192 unfavorable
21.
The following materials standards have been established for a particular product: Standard quantity per unit of output..... 4.6 grams $15.05 Per gram Standard price. The following data pertain to operations concerning the product for the last month: Actual materials purchased and used....2,400 grams $33,600 Actual cost of materials purchased.... 300 units Actual output.. What is the materials quantity variance for the month? A) $9,940U B) $15,351U C) $14,484 U D) $10,535U