CH11-Q2B)

Headlands managers expected to produce 29,000 units of product in November. The standard cost for the materials used for 29,000 units is $265,524 and the standard cost per unit is $4.20 per litre. Actual production in November was 27,650 units. The company purchased and used 60,007 litres of materials costing $249,162.40.

(b) What was the direct materials efficiency variance for March? (Round answers to 0 decimal places, e.g. 125.) Direct materials efficiency variance $ Favourable Unfavourable Neither Favorable nor Unfavourable e Teytbook and Media