Bradleys materials quantity variance for the current month was exactly one-half of its materials price variance. Both variances were unfavorable. The companys cost accountant has supplied the following standard cost information.

Standard price per pound of materials	$	15
Actual pounds purchased and used during the month		600	pounds
Actual cost per pound of materials purchased and used	$	18
Actual units manufactured during the month		450	units
Normal productive output per month		480	units

Required:

a. Compute Bradleys materials price variance.

b. Compute the standard quantity of materials allowed for producing 450 units of product.

c. Record the journal entry to charge Work in Process for the cost of materials used during the month.

d. Assume Bradleys overhead volume variance is four times the amount of its materials quantity variance. Is the volume variance favorable or unfavorable?