Company has a materials standard of $2\mathrm{.}1$ pounds per unit of output. Each pound has a standard price of $$12$ per pound. During February, Ox ford Company paid $$73,970$ for $5,690$ pounds at $$13$ per pound, which were used to produce $3,250$ units of product. What is the direct materials price variance?

A$)$ $$5,690$ unfavorable

B$)$ $$4,100$ favorable

C$)$ $$3,250$ unfavorable

D$)$ $$6,540$ favorable

Whitman Incorporated has a direct labor standard of $2$ hours per unit of output and a standard wage rate of $$22\mathrm{.}50$ per hour. During July, Whitman paid $$94,572$ to employees for $4,440$ hours worked, and $2,350$ units were produced during that time. What is the direct labor rate variance?

A$)$ $$2,820$ unfavorable

B$)$ $$5,328$ favorable

C$)$ $$5,640$ favorable

D$)$ $$5,328$ unfavorable Rate of labor $=22,3$

$(22\mathrm{.}50-21\mathrm{.}3)*4\mathrm{.}4+0$

$=5,328$

Meadow Company produces hand tools. A sales budget for the next four months is as follows: March $10,000$ units, April $13,000$ units, May $16,000$ units, and June $21,000$ units. Meadow Company's ending finished goods inventory policy is $10\%$ of the following month's sales. March $1$ beginning inventory is projected to be $1,400$ units. How many units will be produced in April?

A$)13,000$

B$)13,300$

C$)15,900$

D$)12,700$

Who would typically be responsible for the direct materials quantity variance?

A$)$ The purchasing manager

B$)$ The human resources manager

C$)$ The chief financial officer

D$)$ The production manager