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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 $ 4.50 $ 9,900
Direct Labor 3 hrs. @ $3.00 9.00 18,000
Factory Overhead:
Variable 1.80 3,600
Fixed 6.50 13,000
$ 21.80 $ 44,500

Variances:
Material price 580.00 unfavorable
Material quantity 540.00 unfavorable
Labor rate 840.00 favorable
Labor efficiency 2,850.00 unfavorable

What was the actual quantity of materials used during the month?

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