The Alpha company produces toys for national distribution standard for a particular toy are; Materials: 10 ounces per unit at per ounces Labor: 2 hours per unit at $2.75 per hour During the month of December, the company produced 600 units information for the month Materials: 15, 200 ounce were purchased and used at a total cost of $5, 54 Labor: 2, 300 hours worked at a total cost of $8, 300 The materials quantity variance is: $5.152 F $5, 852 F $5, 852 U $5, 152 U