Calculate the Variances :
Standard Actual
Material Cost Per Yard $2.00 $2.10
Standard Yards per Unit 4.5 yards 4.75 yards
Units of Production 9,500
1. Calculate the Total Direct Materials cost variance using the above information:
a. $9,262.50 Unfavorable
b. $9,262.50 Favorable
c. $3,780.00 Unfavorable
d. $3,562.50 Favorable