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Washington Company has developed the following raw material standard for a single unit of one of its products, the Cruiser, 138.6 pounds of grotelite at

Washington Company has developed the following raw material standard for a single unit of one of its products, the Cruiser, 138.6 pounds of grotelite at a cost of $23.00 per pound. During a recent month, Washington purchased 36,000 pounds of grotelite at a cost of $25.00 per pound. The company used 35,000 pounds of grotelite to produce 250 Cruisers. How much is the material quantity variance?

$8,050 unfavorable.

$72,000 unfavorable.

$25,000 unfavorable.

$80,050 unfavorable.

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