Materials quantity variance for the month

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Reference no: EM13147722

The following materials standards have been established for a particular product:

Standard quantity per unit of output..............5.1 grams
Standard price..................................$11.95 per gram

The following data pertain to operations concerning the product for the last month:

Actual materials purchased.......................6800 grams
Actual cost of materials purchased.............$86360
Actual materials used in production..............6300 grams
Actual output....................................1000 units

What is the materials quantity variance for the month?

A) $6,350 U

B) $5,975 U

C) $15,240 U

D) $14,340 U

Reference no: EM13147722

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