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During May 2010, Max-C budgeted to produce 4,000 units of clubheads. It actually produced only...

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Accounting

During May 2010, Max-C budgeted to produce 4,000 units of clubheads. It actually produced only 3,500 units. It used 3,600 pounds of direct materials costing $1.05 per pound

Direct material1lb per unit @$1per lb$1.00Direct labour1 hr per unit @$8 per hour$8.00Standard direct cost per unit $9.00

Required:

Calculate the direct material usage variance

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