Fletcher Company collected the following data regarding production of one of its products. Compute the standard quantity allowed for the actual output.

Direct materials standard (6 lbs. @ $3/lb.)	$	18		per finished unit
Actual direct materials used		173,000		lbs.
Actual finished units produced		34,000		units
Actual cost of direct materials used	$	853,000

Multiple Choice

• 173,000 pounds.

• 204,000 pounds.

• 34,000 pounds.

• 612,000 pounds.

• 102,000 pounds.

  A company provided the following direct materials cost information. Compute the direct materials quantity variance.

  Standard costs assigned:
  Direct materials standard cost (415,000 units @ $2.60/unit)	$	1,079,000
  Actual costs:
  Direct materials costs incurred (413,040 units @ $2.90/unit)	$	1,197,816

  Multiple Choice

• $118,816 Favorable.

• $5,684 Unfavorable

• $5,684 Favorable.

• $5,096 Favorable.

• $5,096 Unfavorable.