Anna made a special candy bouquet for Valentine's Day. Each arrangement contained 12 truffles. Some truffles melted while producing the arrangements and had to be replaced. Anna planned to sell 200 arrangements, but ended up selling 240.

STANDARD

ACTUAL

Average number oftruffles per arrangement

12

13

Price per truffle

$.45

$.50

Cost per arrangement

$5.40

$6.50

What is the MaterialPriceVariance?

a.$0

b.$24 U

c.$44 U

d.$156 U