QUESTION $13$

Telcom plc uses a standard costing system, with its material inventory account being maintained at standard cost. The following details have been extracted from the standard cost card in respect of materials.

$8kg$@$\frac{0\mathrm{.}80}{k}g=6\mathrm{.}40$ per unit

Budgeted production in April was $850$ units.

The following details relate to actual materials purchased and issued to production during April when actual production was $870$ units.

Materials purchased $,8,200kg$ costing $6,888$

Materials issued to production $,7,150kg$

What are the material price and material usage price variances for April?

A$.328$ adverse and $152$ adverse

B$.348$ favourable and $163$ adverse

C$.259$ adverse and $128$ adverse

D$.298$ favourable and $136$ adverse