Question 30

Swifty Company has a materials price standard of $2.40 per kilogram. 3920 kilograms of materials were purchased at $2.10 a kilogram. The actual quantity of materials used was 3590 kilograms, although the standard quantity allowed for the output was 3490 kilograms.

Swifty Company's total materials variance is

$100 F.

$936 F.

$8324 U.

$9360 U.