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

Standard quantity.........3.8 kilos per unit

Standard price.............$7.00 per kilo

The company produced 5,600 units in November using 21,750 kilos of the material. During the month, the company purchased 24,800 kilos of the direct material at a total cost of $168,640. The direct materials purchases variance is computed when the materials are purchased. 28/47.The materials quantity variance for November is: A. $3,290 F B. $3,196 F C. $3,290 U D. $3,196 U 29/48.The materials price variance for November is: A. $4,256 F B. $4,256 U C. $4,960 F D. $4,960 U