Materials cost per yard: standard, $1.91; actual, $2.04 Yards per unit: standard, 4.60 yards; actual, 5.28 yards Units of production: 9,200 The direct materials quantity variance is a. $11,948.96 favorable b. $12,762.24 unfavorable c. $12,762.24 favorable d. $11,948.96 unfavorable
The correct option is (d)
i.e, $11,948.96 (unfavourable)
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