1) Concorde has a standard of 1.5 pounds of materials per unit, at $6 per pound. In producing 2600 units, Concord uses 4100 pounds of materials at a total cost of $23,985. Conchords materials quantity variance is

A. 2100 U

B. 615 U

C. 1200 U

D. 585 F

2) Vaughns standard quantities for 1 unit of product include 3 pounds of materials and 2.5 labor hours. The standard rates are $6 per pound at $11 per hour. The standard overhead rate is $12 per direct labor hour. The total standard cost of Vaughns product is

A. 57.50

B. 45.50

C. 75.50

D. 29.00