JSH Inc. makes a unit called CC. CC has a standard of 2 yards of fabric for each CC. The standard price per yard of fabric is $3.

During the period, JSH planned to make 6,400 units of CC, but actually made 6,000 CCs. JSH used 11,600 yards of fabric and incurred an actual cost of $34,500 for the fabric.

What is the sales volume variance for direct materials for the current period?

Group of answer choices

a) $2,400 Favorable

b) $2,400 Unfavorable

c) $3,900 Favorable

d) $1,500 Unfavorable

JSH Inc. makes a unit called CC. CC has a standard of 2 yards of fabric for each CC. The standard price per yard of fabric is $3.

During the period, JSH planned to make 6,400 units of CC, but actually made 6,000 CCs. JSH used 11,600 yards of fabric and incurred an actual cost of $34,500 for the fabric.

What is the direct material efficiency variance for the current period?

Group of answer choices

a) $2,400 Unfavorable

b) $2,400 Unfavorable

c) $1,200 Favorable

d) $300 Favorable