Question 9

Getty Manufacturing

The following May information is available for Getty Manufacturing Company when it produced 4,500 units:

Standard:
Material	2 pounds per unit @ $5.80 per pound
Labor	2.5 direct labor hours per unit @ $10.00 per hour
Actual:
Material	9,900 pounds purchased and used @ $5.65 per pound
Labor	12,375 direct labor hours at $9.75 per hour

Refer to Getty Manufacturing. What is the material quantity variance?

	a.	$,5220 F
	b.	$290 F
	c.	$290 U
	d.	$5,220 U