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Albertville has a material standard of 1 pound per unit of output. Each pound has...

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Accounting

Albertville has a material standard of 1 pound per unit of output. Each pound has a standard price of $26 per pound. During July, Albertville paid $132,200 for 4,950 pounds, which they used to produce 4,700 units. What is the direct materials quantity variance?

a.

$3,500 unfavorable
b.

$2,600 favorable
c.

$6,500 unfavorable
d.

$9,100 unfavorable

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