• The corporate office had budgeted Subway Sandwich Shop to sell 2,200 turkey sandwiches during the week beginning February 20. Each sandwich was expected to contain 7 ounces of turkey. During the week of February 20, the shop actually sold 2,500 sandwiches and used 18,200 ounces of turkey. The standard cost of turkey is $0.45 per ounce. The variance report from company headquarters showed an unfavorable materials usage variance of $450.
• Required:
  1. Confirm if the materials usage variance was calculated correctly. If not, recalculate it.
  2. Suggest three reasons for the materials usage variance calculated in Requirement 1.