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Casivant Corporation makes a product that uses a material with the following direct material standards: Standard quantity 3.8 pounds per unit Standard price $4.00 per

Casivant Corporation makes a product that uses a material with the following direct material standards:

Standard quantity 3.8 pounds per unit Standard price $4.00 per pound

The company produced 7,300 units in November using 28,710 pounds of the material. During the month, the company purchased 30,800 pounds of the direct material at a total cost of $117,040. The materials quantity variance for November is:

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$3,686 U

$3,880 F

$3,880 U

$3,686 F

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