1. Bradford Company budgeted 4,800 pounds of material costing $6.6 per pound to produce 2,400 units. The company actually used 12,500 pounds that cost $6.7 per pound to produce 3,600 units. What is the direct materials quantity variance

2.

The following company information is available for January:

Direct materials used	3,800 feet @ $54.5 per foot
Standard costs for direct materials for January production	4,020 feet @ $52.5 per foot

The direct material price variance is: