Dirickson Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours.InputsStandard Quantity or Hours per Unit of OutputStandard Price or RateDirect materials 7.6 ounces$9.40per ounceDirect labor 0.10hours$18.00per hourVariable manufacturing overhead 0.10hours$5.30per hourThe company has reported the following actual results for the product for July:    Actual output 7,600unitsRaw materials purchased 63,000ouncesActual cost of raw materials purchased$541,800 Raw materials used in production 57,750ouncesActual direct labor-hours 820hoursActual direct labor cost$16,072 Actual variable overhead cost$4,592 The raw materials quantity variance for the

month is closest to:

A. $94 F
B. $94 U
C. $86 U
D. $86 F


Answer: A

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