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The following data relates to QA firm: Purchase price of direct materials per kg $2.60 Direct materials purchased 25,000kg Direct materials used for production 23,100

The following data relates to QA firm: Purchase price of direct materials per kg $2.60 Direct materials purchased 25,000kg Direct materials used for production 23,100 kg Standard quantity of direct materials allowed 23,400 kg Direct materials price variance (unfavourable) $2,500 Actual number of units produced $7,800 Calculate the direct material quantity variance. Select one: a. $750 (F) b. $800 (F) c. $750 (U) d. $780 (F)

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