What direct-materials quantity variance would be figured as

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Problem 1: Victoria, Inc., recently completed 52,000 units of a product that was expected to consume five pounds of direct material per finished unit. The standard price of the direct material was P9 per pound. If the firm purchased and consumed 268,000 pounds in manufacturing (cost = P2,304,800), the direct-materials quantity variance would be figured as:

A. P72,000U.

B. P72,000F.

C. P107,200U.

D. P107,200F

Reference no: EM132738610

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