1.a. The standard costs and actual costs for direct materials for the manufacture of 2,810 actual units of product are as follows:

Standard Costs
Direct Materials	2,810 kilograms at $8.90
Actual Costs
Direct materials	2,900 kilograms at $8.40

The direct materials quantity variance is

a. $801 favorable

b. $641 unfavorable

c. $641 favorable

d. $801 unfavorable

1.b. Flapjack corporation had 7,881 actual direct labor hours at an actual rate of $12.10 per hour. Original production had been budgeted for 1,100 units, but only 979 units were actually produced. Labor standards were 7.9 hours per completed unit at a standard rate of $12.75 per hour.

a. $5,122.56 unfavorable

b. $5,122.65 favorable

c. $2,459.64 unfavorable

d. $2,459.64 favorable