The actual cost of direct materials is​ $13.00 per pound. The standard cost per pound is​ $8.75. During the current​ period, 9,900 pounds of direct materials were used in production and​ 18,500 pounds were purchased. The standard quantity of direct materials for actual units produced is​ 16,200 pounds. How much is the direct materials quantity​ variance?

A. $30,175 favorable
B. $30,175 unfavorable
C. $30,600 unfavorable
D. ​$55,125 favorable

ANSWER:

D. ​$55,125 favorable