Sanford Ltd. produces a product with the following standard cost Direct materials (21 kg) $54.70...

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Sanford Ltd. produces a product with the following standard cost Direct materials (21 kg) $54.70 The fixed overhead rate is based on a standard monthly volume of 18255 units. The actual results for the month of July 20x5 are as follows: Direct materials purchased and used $620,000 (329560 ko) Units produced and sold 15199 units What is Sanford's direct materials usage variance for July 20x5 (note: a negative number represents an unfavourable variance and a positive number represents a favourable variance)? Select one: O a $890611 Ob $27085 Oc. $-30774 O d. $-27085 Check

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