At the end of last year, Axel Corporation had an ending inventory of 2,100 scooters. In the current year, Axel estimates it will sell 5,000 units during the first quarter of the current year, with a 10% increase in sales each quarter. It is the company's policy to maintain an ending inventory equal to 20% of the next quarter's budgeted sales. Each scooter costs $120 to produce and sold for $200. 15. In producing product C12,6,200 pounds of direct materials were used at a cost of $1.10 per pound. The standard was 6,100 pounds at $1.05 per pound. The direct materials quantity variance is: A) 5310 Unfavorable C) $105 Unfavorable B) $105 Favorable D) 5110 Unfavorable 16. In producing product C12,6,200 pounds of direct materials were used at a cost of $1.10 per pound. The standard was 6,100 pounds at \$1,05 per pound. The direct materials price variance is: A) $620 Unfavorable C) $105 Unfavorable B) $310 Favorable D) \$110 Unfavorable