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