Braumbaugh Company makes a product with the following standards regarding material costs and usage.

Standard Quantity Standard Price

Per Unit Per Pound

----------------------- --------------------

Direct Material 2.5 Pounds $ 4.00

The company reported the following results concerning this product in April.

Actual output 2,100 units

Actual quantity of raw materials used in Production 6,500 pounds

Actual cost of raw material purchased per pound $3.90

The direct materials purchases variance is computed when the materials are purchased.

Compute the following for April be sure to indicate (F) favorable or (U) unfavorable. (A) Material price variance (B) Material quantity variance (C) Spending variance

(A) Material Price Variance Answer: _______________

(B) Material Quantity Variance Answer: _______________

(C) Spending Variance Answer: ________________