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Question - The following materials standards have been established for a particular product:
Standard quantity per unit of output 6.8 metres
Standard price $17.10 per metre
The following data pertain to operations concerning the product for the last month:
Actual materials purchased 9,000 metres
Actual cost of materials purchased $156,600
Actual materials used in production 8,500 metres
Actual output 1,200 units
Required - What was the materials quantity variance for the month?
a. $5,814 unfavourable.
b. $5,916 unfavourable.
c. $8,550 unfavourable.
d. $8,700 unfavourable.
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