(17) The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.91; actual, $2.05 Yards per unit: standard, 4.64 yards; actual, 5.26 yards Units of production: 9,300 The direct materials quantity variance is

a.$11,013.06 unfavorable

b.$11,820.30 favorable

c.$11,013.06 favorable

d.$11,820.30 unfavorable

(18) The following data relate to direct labor costs for the current period:

Standard costs	6,800 hours at $11.80
Actual costs	6,400 hours at $10.80

The direct labor rate variance is

a.$11,120 unfavorable

b.$6,400 favorable

c.$11,120 favorable

d.$4,720 favorable

Standard	Actual
Variable overhead rate	$3.35
Fixed overhead rate	$1.80
Hours	18,900	17,955*
Fixed overhead	$46,000
Actual variable overhead		$67,430
Total factory overhead		$101,450

*Actual hours are equal to standard hours for units produced.

The variable factory overhead controllable variance is

a.$7,280.75 favorable

b.$7,280.75 unfavorable

c.$8,981.75 unfavorable

d.$8,981.75 favorable

(20) The standard costs and actual costs for direct materials for the manufacture of 2,300 actual units of product are as follows:

Standard Costs
Direct materials	1,040 kilograms at $8.85
Actual Costs
Direct materials	2,300 kilograms at $8.40

The direct materials price variance is

a.$1,035 unfavorable

b.$468 favorable

c.$468 unfavorable

d.$1,035 favorable