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QUESTION
Direct material purchased and used, 80,000 gallons Standard quantity of direct material allowed for May production, 76,000 gallons Actual cost of
Direct material purchased and used, 80,000 gallonsStandard quantity of direct material allowed for May production, 76,000 gallonsActual cost of direct materials purchased and used, $176,000Unfavorable direct-material quantity variance, $9,400The direct-material price variance is:A. $11,400FB. $11,400UC. $12,000FD. $12,000UE. none of the above
