The following materials standards have been established for a particular product:

Standard quantity per unit of output		5.3	meters
Standard price	$	17.20	per meter

The following data pertain to operations concerning the product for the last month:

Actual materials purchased		8,100	meters
Actual cost of materials purchased	$	141,345
Actual materials used in production		7,600	meters
Actual output		1,400	units

What is the materials price variance for the month?

A) $3,141 U

B) $2,025 U

C) $8,600 U

D) $8,725 U

b

26) The following information relates to the direct labor at Padmaja Manufacturing, Inc. for March:

	Actual				Standard
Labor cost per hour	$	18.00		$		17.50
Labor hours per unit produced		1.5				1.4

During March, Padmaja produced 2,100 units. What is Padmaja's labor efficiency variance for March?

A) $1,575 Favorable

B) $2,625 Unfavorable

C) $3,675 Unfavorable

D) $3,780 Unfavorable