Use the following to answer questions 22-23:

The following data relate to product no. 89 of Des Moines Corporation:

Direct material standard: 3 square feet at $2.50 per square foot

Direct material purchases: 30,000 square feet at $2.60 per square foot

Direct material consumed: 29,200 square feet

Manufacturing activity, product no. 89: 9,600 units completed

22. The direct-material quantity variance is:

A. $1,000F.

B. $1,000U.

C. $1,040F.

D. $1,040U.

E. $2,000F.

Answer: B

23. The direct-material price variance is:

A. $2,880U.

B. $2,920F.

C. $2,920U.

D. $3,000F.

E. $3,000U.

Answer: E

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