Direct material variances The Baba Jim Company makes a variety of furniture items. One product, a sofa, has the following material standards:

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Pine lumber Oak lumber Springs 20 board feet @ $ .80 per board foot 6 board feet @ 1.50 per board foot 200 units @ .30 each Padding Fabric 120 square feet @ .15 per square foot 15 square yards @ 6.00 per square yard During May, 85 sofas were manufactured, and the following material costs were incurred: Item Purchased Quantity Purchased Total Quantity Cost Used Pine lumber 2,200 bd. ft. $1,650 1,780 bd. ft. Oak lumber 400 bd. ft. 660 490 bd. ft. Springs 31,000 units 9,300 17,600 units Padding 6,000 sq. ft. 1,020 10,800 sq. ft. Fabric 1,300 sq. yd.