can someone help me with 14 please

pProduction Company planned to use I yard of plastic per unit budgeted at $81 a yard. However, the plastic actually cost $80 per yard. The company actually made 3,900 units, although it had planned to make only 3,300 units. Total yards used for production were 3,960. How much is the total materials variance? a. $48,600 U b. $4,860 U c. $3,960 F d. $900 U A company developed the following per-unit standards for its product: 2 pounds of direct materials at $4 per pound. Last month, 1,500 pounds of direct materials were purchased for $5,700. The direct materials price variance for last month was 14. a. $5,700 favorable. b. $300 favorable. c. $150 favorable. d. $300 unfavorable 15. The capital budgeting decision depends in part on the a. availability of funds. b. relationships among proposed projects c. risk associated with a particular project. d. all of these. 3