6. Table Manufacturing Company produces one style of tables.

The following data pertain to producing one table

Planned production per month

Units (one table) 100

Place of woods (M) 20

Estimated M price $30

Actual production

Quality purchased (QP) 18

Actual Price (AP) $34

The calculated material quality (volume) variance is

1. 72 fav

2. 72 unfav

3. 60 fav

4. 60 unfav

5. 12 fav

6. 12 u