our Company manufactures a single product. The company uses a standard cost system and has established the following standards for one unit of product:

		Standard	Standard Price	Standard
		Quantity	or Rate	Cost per Unit
	Direct materials.............................	1.5 pounds	$3.00 per pound	$4.50
	Direct labor....................................	0.6 hours	$6.00 per hour	$3.60
	Variable manufacturing overhead.	0.6 hours	$1.25 per hour	$0.75

During March, the following activity was recorded by the company:

• The company produced 3,000 units during the month.
• A total of 4,750 pounds of material were used
• The actual cost of direct materials was $13,775 During March; 1600 direct labor hours were worked at a rate of $6.50 per hour
• What is the total variance for materials for March?

		$1,225 F
		$1,225 U
		$ 275 F
		$ 275 U