Ultimate Production manufactures radon detectors. The standards for materials for each detector is 2 pounds of acrylic at a standard cost of $4.30 per pound. During May, the company purchased 890 pounds and used 830 pounds of acrylic and made 410 radon detectors. The company paid $4.45 per pound for the acrylic. There were 400 detectors budgeted for May. How much is the material quantity variance?
A) $134 unfavorable
B) $43 unfavorable
C) $177 unfavorable
D) $263 unfavorable
Correct Answer:
Verified
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