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The following information summarizes the standard cost for producing one metal tennis racket frame at Spaulding Industries. In addition, the variances for one month's production

The following information summarizes the standard cost for producing one metal tennis racket frame at Spaulding Industries. In addition, the variances for one month's production are given. Assume that all inventory accounts have zero balances at the beginning of the month.
Standard Cost Per Unit
Standard Monthly Costs
Materials
$ 8.00
$ 21,000
Direct Labor (3 hours @ $2.00)
6.00
18,000
Factory Overhead:
Variable
2.00
6,000
Fixed
5.00
15,000
$ 20.00
$ 60,000
Variances:
Material price
$ 210.00
unfavorable
Material quantity
$ 800.00
unfavorable
Labor rate
$ 630.00
favorable
Labor efficiency
$ 2,520.00
unfavorable
What was the actual quantity of materials used during the month?

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