UMBO (Pty) Ltd manufactures Product A using three raw materials. The material specifications for Product A are as follows: Alpha (20 kg at R20 per kg) R400 Omega (30 kg at R5.50 per kg) R165 Actual production for the month of May was 250 units of Product A and material used in production was as follows: Alpha (4 950 kg at R21 per kg) R103 950 Omega (7 347 kg at R5.75 per kg) R43 125 The material quantity variance can be calculated as R1 841.50 Adverse R841.50 Favourable R1 841.50 Favourable R158.50 Adverse