The following company information is available:

Direct materials used for production	43,000 gallons
Standard quantity for units produced	41,500 gallons
Standard cost per gallon of direct material	$7.4
Actual cost per gallon of direct material	$8.90

The direct materials quantity variance is:

	$11,100 unfavorable.
	$75,600 unfavorable.
	$1,000 unfavorable.
	$64,500 unfavorable.
	$75,600 favorable. Five Rings, Inc, has collected the following data on one of its products: Direct materials standard (3 lbs.@ $ 1/b.) $3per finished unit Total direct materials cost variance unfavorable $12,700 Actual direct materials used 240,000 lbs Actual finished units produced 48,000 units The direct materials quantity variance is: $132,000 favorable. $12,700 unfavorable. $35,300 favorable. $96,000 unfavorable. $12,700 favorable. Use the following data to find the direct labor efficiency variance. Direct labor standard (4.0 hrs.@ $ 7/hr.) $28per finished unit Actual hours worked per unit 3.5 hrs Actual units produced 5,500 units Actual rate per hour $7.25 $22,000 favorable $4,812 favorable $22,000 unfavorable $4,813 unfavorable $19,250 favorable Five Rings, Inc, has collected the following data on one of its products: Direct materials standard (3 lbs.@ $ .75/b.) $2.25per finished unit Total direct materials cost variance unfavorable $10,000 Actual direct materials used 105,000 lbs Actual finished units produced 21,000 units The actual cost of the direct materials used is: $115,000 $105,000 $57,250 $84,000 $74,000 Kermit Enterprises has collected the following data on one of its products: Direct materials standard (3 lbs.@ $0.75/b.) $2per finished unit Total direct materials cost variance favorable $7,650 Actual direct materials used 155,550 lbs Actual finished units produced 30,500 units The direct materials quantity variance is: $65,194 unfavorable. $38,150 unfavorable. $57,544 favorable. $65,194 favorable. Based on predicted production of 9,000 units, a company anticipates $91,000 of fixed costs and $90,000 of variable costs. The flexible budget amounts of fixed and variable costs for 7,800 units are: $78,867 fixed and $90,000 variable. $78,000 fixed and $91,000 variable. $78,867 fixed and $78,000 variable. $91,000 fixed and $78,000 variable. $91,000 fixed and $90,000 variable. $38,150 favorable. Bradford Company budgeted 4,800 pounds of material costing $6.6 per pound to produce 2,400 units. The company actually used 12,500 pounds that cost $6.7 per pound to produce 2,400 units. What is the direct materials price variance? $51,590 unfavorable $480 unfavorable $1,250 unfavorable $51,110 unfavorable $50,820 unfavorable