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The standard costs and actual costs for direct materials for the manufacture of 1,950 actual units of product are Standard Costs Direct materials 1,950 kilograms

The standard costs and actual costs for direct materials for the manufacture of 1,950 actual units of product are

Standard Costs
Direct materials 1,950 kilograms @$8.50
Actual Costs
Direct materials 2,000 kilograms @ $8.25

The amount of the direct materials quantity variance is

a.$425 favorable

b.$340 favorable

c.$425 unfavorable

d.$340 unfavorable

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