variable cost that varies directly with number of fans attending the game. In March, At the NCAA Women's Basketball Championship game, concession food cost is a arena staff planned on 35,000 fans buying an average of 2 lbs. each of food costing an costs totaled $566,875 and the food quantity variance was $100,133 unfavorable. There lb. The performance report for the game showed that actual food were 36,280 fans attending the game and they purchased an average of 2.5 lbs. of food average each. of $5.52 per What was the standard quantity of food allowed (in pounds) for computing the food (ie, materials) quantity variance?