Wimberley Company

Wimberley Company has the following information available for December when 3,500 units were produced (round answers to the nearest dollar).

Standards: Material 3.5 pounds per unit @ $4.50 per pound Labor 5.0 hours per unit @ $10.25 per hour Actual: Material purchased 12,300 pounds @ $4.25 Material used 11,750 pounds 17,300 direct labor hours @ $10.20 per hour

Refer to Wimberley Company. Assume that the company computes the material price variance on the basis of material issued to production. What is the total material variance? a. $2,850 F b. $5,188 F c. $2,850 U d. $5,188 U