The following information is for University Heights Corporation: $\begin{array}{ll}&\text { Direct Material }\
\text { Standard price } p \text { er unit of input } & \$ 20 \
\text { Actual price per unit of input } & \$ 18 \
\text { Standard inputs allowed per unit of output } & 3 \text { pounds } \
\text { Actual units of input } & 8,300 \text { pounds } \
\text { Actual units of output } & 2,770 \text { units }
\end{array}$ * Direct material is measured in pounds is the total direct- material flexible- budget variance.
A) $16,400 favorable
B) $16,400 unfavorable
C) $16,800 unfavorable
D) $16,800 favorable

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The Answer of The following information is for University Heights Corporation: $\begin{array}{ll}&\text { Direct Material }\
\text { Standard price } p \text { er unit of input } & \$ 20 \
\text { Actual price per unit of input } & \$ 18 \
\text { Standard inputs allowed per unit of output } & 3 \text { pounds } \
\text { Actual units of input } & 8,300 \text { pounds } \
\text { Actual units of output } & 2,770 \text { units }
\end{array}$ * Direct material is measured in pounds is the total direct- material flexible- budget variance.
A) $16,400 favorable
B) $16,400 unfavorable
C) $16,800 unfavorable
D) $16,800 favorable

The Following Information Is for University Heights Corporation * Direct Material Is Measured in Pounds Is the Total