The following table provides data Budget Actual Volume...
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Accounting
The following table provides data
| Budget | Actual | |
| Volume (units) | 20,500 | 20,900 |
| Sales Price | $ 27.20 | $ 27.50 |
| Grams, per unit | 7.05 | 7.20 |
| Minutes, per unit | 0.41 | 0.40 |
| Cost, per gram | $ 0.77 | $ 0.80 |
| Cost, per minute | $ 16.10 | $ 15.80 |
| Fixed costs | $ 66,581 | $63,252 |
What was the materials quantity variance?
A. $2,368 F
B. $2,414 F
C. $2,368 U
D. $2,414 U
E. $2,508 F
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