14. The standard material cost for product Y is 27 metres at $5.75 per metre. In a period, 486 units of product Y were produced and actual material usage was 13 132 metres costing $74 852. What is the material quantity (usage) variance?

a. $57.50F

b. $57.50A

c. $295A

d. $295F

13. The standard material cost for product Y is 27 metres at $5.75 per metre. In a period, 486 units of product Y were produced and actual material usage was 13 132 metres costing $74 852. 15. What is the material price variance?

a.

$657A

b.

$I55A

c.

$575F

d.

$657F