Question: The per-unit standards for direct materials are 2 pounds at $5 per pound. Last month, 10800 pounds of direct materials that actually cost $54300 were

The per-unit standards for direct materials are 2 pounds at $5 per pound. Last month, 10800 pounds of direct materials that actually cost $54300 were used to produce 6300 units of product. The direct materials quantity variance for last month was

$8700 unfavorable. A

$9000 unfavorable. B

$3150 favorable. C

$9000 favorable. D

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