The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.97; actual, $2.05 Standard yards per unit: standard, 4.67 yards; actual, 4.94 yards Units of production: 9,400 Calculate the direct materials quantity variance.

a.$5,202.90 unfavorable

b.$4,999.86 unfavorable

c.$4,999.86 favorable

d.$5,202.90 favorable

At the beginning of the period, the Cutting Department budgeted direct labor of $27,540 and supervisor salaries of $36,470 for 3,060 hours of production. The department actually completed 3,300 hours of production. Determine the budget for the department assuming that it uses flexible budgeting. $fill in the blank 1