As part of Cam Bowles Soup Company, Camilla Parker-Bowles has launched a new product Camilla Water Biscuits, they are sold as Camilla Crackers in the United States. Camilla Crackers are high end crackers made with premium white flour harvested in the United Kingdom, premium butter, and British spices. The quality symbol ensures that the "water biscuits" do not break from production facility to dinner table. The crackers pair nicely with the four British Soups of Camilla's line and many of the eight other soups that make up Cam Newton's soup line.

What is the total direct material variance based on the following.

Camilla Crackers - 100,000 cases produced

(one case = 25 boxes)

(one pound = 16 oz)

Material Used per box Budgeted Actual

Flour 7.84 oz 7.692 oz

Butter & Spice Mix 1.952 oz 1.9904 oz

Material Cost per pound

Flour $3.40 $3.20

Butter & Spice Mix $5.40 $6.00

(10 total points)

		$21,520 favorable
		$100,000 favorable
		$538,000 favorable
		$538,000 unfavorable