18.

Use this information for Stringer Company to answer the question that follow.

The following data are given for Stringer Company:

Budgeted production	952 units
Actual production	1,012 units
Materials:
Standard price per ounce	$1.91
Standard ounces per completed unit	11
Actual ounces purchased and used in production	11,466
Actual price paid for materials	$23,505
Labor:
Standard hourly labor rate	$14.89 per hour
Standard hours allowed per completed unit	4.3
Actual labor hours worked	5,211.8
Actual total labor costs	$79,480
Overhead:
Actual and budgeted fixed overhead	$1,138,000
Standard variable overhead rate	$24.00 per standard labor hour
Actual variable overhead costs	$145,930
Overhead is applied on standard labor hours.

The direct materials quantity variance is

a.$1,604.94 favorable

b.$1,604.94 unfavorable

c.$637.94 unfavorable

d.$637.94 favorable