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Stratton, Ltd. manufactures shirts, which it sells to customers for embroidering with various slogans and emblems. The standard cost card for the shirts is as

Stratton, Ltd. manufactures shirts, which it sells to customers for embroidering with various slogans and emblems. The standard cost card for the shirts is as follows.

Standard Price Standard Quantity Standard Cost

Direct materials

$3 per yard 2.00 yards $6.00

Direct labor

$14 per DLH 0.75 DLH 10.50

Variable overhead

$3.20 per DLH 0.75 DLH 2.40

Fixed overhead

$3 per DLH 0.75 DLH 2.25
$21.15

Sandy Robison, operations manager, was reviewing the results for November when he became upset by the unfavorable variances he was seeing. In an attempt to understand what had happened, Sandy asked CFO Suzy Summers for more information. She provided the following overhead budgets, along with the actual results for November. The company purchased 82,000 yards of fabric and used 93,700 yards of fabric during the month. Fabric purchases during the month were made at $2.80 per yard. The direct labor payroll ran $457,375, with an actual hourly rate of $12.50 per direct labor hour. The annual budgets were based on the production of 600,000 shirts, using 450,000 direct labor hours. Though the budget for November was based on 45,000 shirts, the company actually produced 42,500 shirts during the month.

Variable Overhead Budget

Annual Budget

Per Shirt

NovemberActual

Indirect material

$720,000 $1.20 $52,900

Indirect labor

450,000 0.75 31,400

Equipment repair

180,000 0.30 13,700

Equipment power

90,000 0.15 6,500

Total

$1,440,000 $2.40 $104,500

Fixed Overhead Budget

Annual Budget

NovemberActual

Supervisory salaries

$430,000 $37,200

Insurance

140,000 11,500

Property taxes

60,000 5,000

Depreciation

245,000 21,300

Utilities

225,000 18,000

Quality inspection

250,000 22,400

Total

$1,350,000 $115,400

(a) Calculate the direct materials price and quantity variances for November. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Direct material price variance

$16400 select an option FavorableUnfavorableNot Applicable

Direct material quantity variance

$9000 select an option UnfavorableFavorableNot Applicable

Need help getting the Direct material quantity variance? my answer was incorrect please and thank you

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