Quantity

Price per quantity Standard per unit

Direct Material $($wood pulp$),1\mathrm{.}5lbs,$$$0\mathrm{.}50,$$$0\mathrm{.}75$

Direct labor

$0\mathrm{.}5L{H}^{**}$$$18\mathrm{.}00,$$$9\mathrm{.}00$

Variable manufacturing overhead$**{?}^{****}$

$2M{H}^{**}$$$1\mathrm{.}00$$$2\mathrm{.}00$

Total cost per unit $$11\mathrm{.}75$

$LH=$ labor hours; $MH=$ machine hours

$**$ variable overhead is applied based on machine hours

Actual manufacturing data

Actual production $6,000$ units

$8,900$ lbs of material costing $$4,895$ was purchased and used

$3,200$ direct labor hours were worked for a total cost of $$57,920$

$11,800$ machine hours were logged and total variable overhead was $$14,750$

What is the total direct materials variance?

$$1,855F$

$$1,855U$

$$395U$

$$395F$

What is the direct materials quantity variance?

$$445F$

$$50F$

$$50U$

$$445U$