The company budgeted for production of 9, 500 units in April, but actual The company used 85, 400 kilos of direct material to produce this output. 91, 900 kilos of the direct material at $1.10 per kilo. The direct materials purchases variance is computed when the materials a The materials quantity variance for April is: $7, 348 U $6, 680 U $6, 680 F $7, 348 F