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The following data are given for Stringer Company: Budgeted production 939 units Actual production 1,052 units Materials: Standard price per ounce $1.95 Standard ounces per

The following data are given for Stringer Company:

Budgeted production 939 units
Actual production 1,052 units
Materials:
Standard price per ounce $1.95
Standard ounces per completed unit 12
Actual ounces purchased and used in production 13,003
Actual price paid for materials $26,656
Labor:
Standard hourly labor rate $14.75 per hour
Standard hours allowed per completed unit 4.2
Actual labor hours worked 5,417.8
Actual total labor costs $82,621
Overhead:
Actual and budgeted fixed overhead $1,019,000
Standard variable overhead rate $24.00 per standard labor hour
Actual variable overhead costs $151,698
Overhead is applied on standard labor hours.

The direct materials quantity variance is

a.1,300.15 favorable

b.1,300.15 unfavorable

c.739.05 unfavorable

d.739.05 favorable

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