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The standard costs and actual costs for direct materials for the manufacture of 2,500 actual units of product are Standard Costs Direct materials 2,500 kilograms

The standard costs and actual costs for direct materials for the manufacture of 2,500 actual units of product are

Standard Costs
Direct materials 2,500 kilograms @ $8.50
Actual Costs
Direct materials 2,600 kilograms @ $8.75

The amount of the direct materials quantity variance is

a.$875 favorable variance

b.$850 favorable variance

c.$850 unfavorable variance

d.$875 unfavorable variance

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