21 Ferguson Inc. has provided the following budgeted data for the current month: Budgeted production units 2,500 units 1.8 square Standard material per unit yards Standard price per square $5.60 yards Actual production data is as follows: Actual production units 2,700 units 1.5 square Actual material used per unit yards Actual price per square yards $5.80 Determine the direct material cost variance. O-$3,726 favorable $3,726 unfavorable O-$810 favorable O-$810 favorable Previous 3 p Next