Option A

Option B

Option C

Option D

The standard cost card for a product indicates that one unit of the product requires 8 kilograms of a raw material at $0.80 per kilogram. The production of the product in April was 870 units, but production had been budgeted for 850 units. During April, 8,200 kilograms of the raw material were purchased for $6,888 and 7,150 kilograms of the raw material were used in production. The material variances for April were: Material Price Variance Material Quantity Variance $286 U $152 U $286 U $280 U $328 U $152 U $328 U $280 U