The following data relate to product no. 89 of Des Moines Corporation: Direct material standard: 5 square feet at $2.60 per square foot Direct material purchased: 29,000 square feet at $2.90 per square foot Direct material consumed: 28,100 square feet Manufacturing activity: 5,500 units completed Assume that the company computes variances at the earliest point in time. rev: 10_29_2012

6.

The direct-material quantity variance is:

	$1,560F.
	$1,740F.
	$1,560U.
	$2,340F.
	$1,740U.

7.

The direct-material price variance is:

	$8,900F.
	$8,700F.
	$8,700U.
	$8,500U.
	$8,900U.