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The standard costs and actual costs for direct materials for the manufacture of 2,010 actual units of product are Standard Costs Direct materials 2,010 kilograms

The standard costs and actual costs for direct materials for the manufacture of 2,010 actual units of product are

Standard Costs
Direct materials 2,010 kilograms @$8.80
Actual Costs
Direct materials 2,100 kilograms @ $8.30

The amount of the direct materials quantity variance is

a. $634 unfavorable

b. $792 favorable

c. $634 favorable

d. $792 unfavorable

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