Splish Company budgeted the following cost standards for the current year:

Direct materials (2 kg of plastic at $6.00 per kilogram)		$12.00
Direct labour (2 hours at $12 per hour)		24.00
Variable manufacturing overhead		10.05
Fixed manufacturing overhead		6.30
Total standard cost per unit		$52.35

Actual costs for producing 2,730 units were as follows:

Direct materials used		5,980	kg
Direct materials purchased (6,580 kg)		$38,164
Direct labour (6,930 hours)		$67,914
Variable manufacturing costs		$33,000
Fixed manufacturing costs		$17,900

(b)

Calculate the materials quantity variance.

Materials quantity variance

$enter the materials quantity variance in dollars

select an option UnfavourableNeither favourable nor unfavourableFavourable