8a:

Degregorio Corporation makes a product that uses a material with the following direct material standards:

Standard quantity	3.1	kilos per unit
Standard price	$5	per kilo

The company produced 6,000 units in November using 19,010 kilos of the material. During the month, the company purchased 21,120 kilos of the direct material at a total cost of $101,376. The direct materials purchases variance is computed when the materials are purchased. The materials quantity variance for November is:

$2,050 F

$1,956 F

$2,050 U

$1,956 U

8b:

Degregorio Corporation makes a product that uses a material with the following direct material standards:

Standard quantity	2.9	kilos per unit
Standard price	$7.00	per kilo

The company produced 8,100 units in November using 23,880 kilos of the material. During the month, the company purchased 25,970 kilos of the direct material at a total cost of $176,596. The direct materials purchases variance is computed when the materials are purchased. The materials price variance for November is:

$4,490 F

$4,490 U

$5,194 F

$5,194 U