The following materials standards have been established for a particular product: Standard quantity per unit of output 4.6gramsStandard price$15.05per gramThe following data pertain to operations concerning the product for the last month: Actual materials purchased 3,100gramsActual cost of materials purchased$44,020 Actual materials used in production 2,400gramsActual output 300unitsWhat is the materials quantity variance for the month?

A. $14,484 U
B. $15,351 U
C. $10,535 U
D. $9,940 U


Answer: B

Business

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