Option D is also available

The standard cost card for a product indicates that one unit of the product requires 6 kilograms of a raw material at $0.80 per kilogram. The production of the product in April was 680 units, but production had been budgeted for 660 units. During April, 7,100 kilograms of the raw material were purchased for $6,125 and 4,320 kilograms of the raw material were used in production. The material variances for April were: A) B) C) D) Materials price variance $3860 $386U $4450 $4450 Materials quantity variance $1920 $380U $192U $380U Multiple Choice O Option A O O Option B Option C O