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The following table provides data Budget Actual Volume (units) 20,500 20,900 Sales Price $ 27.20 $ 27.50 Grams, per unit 7.05 7.20 Minutes, per unit

The following table provides data

Budget Actual
Volume (units) 20,500 20,900
Sales Price $ 27.20 $ 27.50
Grams, per unit 7.05 7.20
Minutes, per unit 0.41 0.40
Cost, per gram $ 0.77 $ 0.80
Cost, per minute $ 16.10 $ 15.80
Fixed costs $ 66,581 $63,252

What was the materials quantity variance?

A. $2,368 F

B. $2,414 F

C. $2,368 U

D. $2,414 U

E. $2,508 F

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