Casivant Corporation makes a product that uses a material with the following direct material standards: Standard quantity 3.8 pounds per unitStandard price$4.00per poundThe company produced 7,300 units in November using 28,710 pounds of the material. During the month, the company purchased 30,800 pounds of the direct material at a total cost of $117,040. The direct materials purchases variance is computed when the materials are purchased.The materials quantity variance for November is:

A. $3,880 U
B. $3,686 U
C. $3,686 F
D. $3,880 F


Answer: A

Business

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