Use this information to answer the question that follow. The following data relate to direct materials costs for February: Materials cost per yard: standard, $2.00; actual, $2.10 Standard yards per unit: standard, 4.5 yards; actual, 4.75 yards Units of production: 9,500 Calculate the direct materials price variance.

a.$378.00 unfavorable

b.$1,795.50 favorable

c.$378.00 favorable

d.$4,512.50 unfavorable

Use this information for St. Augustine Corporation to answer the question that follow. St. Augustine Corporation originally budgeted for $360,000 of fixed overhead at 100% of normal production capacity. Production was budgeted to be 12,000 units. The standard hours for production were 5 hours per unit. The variable overhead rate was $3 per hour. Actual fixed overhead was $360,000 and actual variable overhead was $170,000. Actual production was 11,700 units. The fixed factory overhead volume variance is

a.$5,500 favorable

b.$9,000 unfavorable

c.$5,500 unfavorable

d.$9,000 favorable