Sheffield has a standard of 1.5 pounds of materials per unit, at $8 per pound. In producing 3100 units, Sheffield used 4750 pounds of materials at a total cost of $37335. Sheffield's materials quantity variance is O $665 U. O $1400 U. O $135 F. O $800 U.

Shetheld has a standard of 1.5 pounds of materials per unit, at $8 per pound. In producing 3100 units, 5 heifield used 4750 pounds of materials at a total cost of $37335. Sheffield's materials quantity variance is $665U$1400U$135F.spooU