Poorly trained workers could have an unfavorable effect on which of the following variances? Labor Rate Variance Materials Quantity Variance (A) Yes Yes (B) Yes No (C) No Yes (D) No No Choice A O Choice C Choice D Choice B Magno Cereal Corporation uses a standard cost system for its "crunchy pickle" cereal. The materials standard for each batch of cereal produced is 1.4 pounds of pickles at a standard cost of $3.00 per pound. During the month of August, Magno purchased 78.000 pounds of pickles. Magno used all of these pickles to produce 60,000 batches of cereal. What is Magno's materials quantity variance for August? 0 54 000 0 $18.000 F 0$1,500 U $19,500 U Suver Corporation has a standard costing system. The following data are available for June: Actual quantity of direct materials purchased Standard price of direct materials Material price variance Material quantity variance 24,000 pounds $ 6.00 per pound $ 6,000 U $ 2,400 F The actual price per pound of direct materials purchased in June was: O $6.25 per pound O $6.10 per pound O $6.30 per pound $5.90 per pound The following materials standards have been established for a particular product: Standard quantity per unit of output Standard price 5.6 meters $ 18.20 per meter The following data pertain to operations concerning the product for the last month: Actual materials purchased and used 9,000 meters Actual cost of materials purchased $ 170,550 Actual output 1,500 units What is the materials price variance for the month? 0 $6,750 U 0 $9.400 U 0 $14 250 g $3.790 U