Use this information to answer the question that follow. The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.98; actual, $2.03 Standard yards per unit: standard, 4.62 yards; actual, 5.06 yards Units of production: 9,100 Calculate the direct materials quantity variance.

a.$8,128.12 favorable

b.$7,927.92 unfavorable

c.$7,927.92 favorable

d.$8,128.12 unfavorable

Myers Corporation has the following data related to direct materials costs for November: actual costs for 4,600 pounds of material, $5.00 and standard costs for 4,470 pounds of material at $6.10 per pound.

What is the direct materials quantity variance?

a.$793 unfavorable

b.$5,060 favorable

c.$5,060 unfavorable

d.$793 favorable

Flapjack Corporation had 7,696 actual direct labor hours at an actual rate of $12.40 per hour. Original production had been budgeted for 1,100 units, but only 956 units were actually produced. Labor standards were 7.4 hours per completed unit at a standard rate of $12.96 per hour.

The direct labor rate variance is

$4,309.76 unfavorable

$4,309.76 favorable

$7,709.02 unfavorable

$7,709.02 favorable