Quick Check: Materials Variances if there is a change in inventory... . Glacier Peak Outfitters has the following direct materials standard for the fiberfill in its mountain parka. 0.1 kg. of fiberfill per parka at $5.00 per kg. . Last month, 210 kgs. of fiberfill were purchased at a cost of $1,029. Glacier used 200 kgs. to make 2,000 parkas. . What is the MPV and MOV? $21 F $50 U $29 U $21 F So $29 U $50 U