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The standard costs and actual costs for direct materials for the manufacture of 2,590 actual units of product are Standard Costs Direct materials 2,590 kilograms

The standard costs and actual costs for direct materials for the manufacture of 2,590 actual units of product are

Standard Costs
Direct materials 2,590 kilograms @$8.90
Actual Costs
Direct materials 2,700 kilograms @ $8.40

The amount of the direct materials quantity variance is

a.$783 unfavorable

b.$979 favorable

c.$979 unfavorable

d.$783 favorable

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