19 At the beginning of October, the following was determined for a particular product Standard unity of material per unit produced Standard Price of material Budgeted Units to be produced The following data pertain to operations concerning the product for October Actual Cost of materials purchased $ 150,000 Beginning Materials aventory Ending Materials Inventory 2.000 6 Actual Units Produced 8.000 units Materials Purchase Price Variance 15.000 Favorable What was the Materials Ouantity Variance for October? $4,000 Unfavorable $5.000 Unfavorable $15,000 Unfavorable $26,000 Favorable None of the above 20 Hoover Corporation has a process costing system in which it uses the weighted average method. Its partial data for the month of September are: The equivalent units for conversion costs for the month: 47,500 units The beginning work-in-process inventory (60% complete with respect to conversion costs): 15,000 units The ending work-in-processP inventory (75% complete with respect to conversion costs): 11,000 units The number of units started during the month was: 32,500 units B. 35,250 units C. 43,250 units 39,250 units E. None of the above Page 12 of 12