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The Standard Quantity of Materials for a Product Was 62

Question 95

Multiple Choice

The standard quantity of materials for a product was 62 pounds per unit at the standard price of $3) 10 per pound. The actual price per pound of materials was $3.25, and the actual quantity used was 67 pounds. An analysis would indicate


A) a $10.05 favorable price variance.
B) a $15.50 unfavorable quantity variance.
C) a $9.30 unfavorable price variance.
D) a $16.25 unfavorable quantity variance.

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