1. The total materials cost of producing 200 laptops is $4,000 consisting of 400 pounds of materials at $10 per pound. The standard cost of each unit was 3 pounds of material costing $8 per pound. Calculate the total materials variance.

a. $400 Unfavorable

b. $400 Favorable

2. The total materials cost of producing 200 laptops is $4,000 consisting of 400 pounds of materials at $10 per pound. The standard cost of each unit was 3 pounds of material costing $8 per pound. Calculate the materials quantity variance.

a. $1,600 Favorable

b. $800 Unfavorable

c. $800 Favorable

d. $1,600 Unfavorable

e. None of these