1. Myers Corporation has the following data related to direct materials costs for November: actual costs for 4,670 pounds of material, $5.00 and standard costs for 4,400 pounds of material at $6.20 per pound.

What is the direct materials quantity variance?

a.$5,604 unfavorable

b.$1,674 favorable

c.$1,674 unfavorable

d.$5,604 favorable

2. The standard costs and actual costs for direct materials for the manufacture of 2,090 actual units of product are as follows:

Standard Costs
Direct materials	2,090 kilograms @$8.50
Actual Costs
Direct materials	2,200 kilograms @ $8.00

The direct materials quantity variance is

a.$935 favorable

b.$748 unfavorable

c.$935 unfavorable

d.$748 favorable