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Majer Corporation manufactures a product with the following standard costs: Standard Quantity or Hours Standard Price or Rate Standard cost per unit Direct materials 6.1

Majer Corporation manufactures a product with the following standard costs:

Standard Quantity
or Hours
Standard Price or
Rate
Standard cost per unit
Direct materials6.1ouncesps2.00per ounceps12.20
Direct labour0.2hoursps12.00per hourps2.40
Variable Overhead0.2hoursps2.00per hourps0.40

The company reported the following results regarding this product in February.

Product originally budgeted5,400units
actual output5,700units
Raw materials used in production.33,100ounces
Actual direct labor hours1,890hours
raw material purchases28,300ounces
Actual price of raw materials.ps17.10per ounce
Actual rate of direct laborps7.60per hour
Real Variable Overhead Rateps5.30per hour

The company applies variable overhead on the basis of direct labor hours. The direct materials purchase variance is calculated when the materials are purchased.


The variation in the quantity of materials for February is ?

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