Bradford Company budgeted 4,050 pounds of material costing

Bradford Company budgeted 4,050 pounds of material costing $5.1 per pound to produce 2,025 units. The company actually used 5,000 pounds that cost $5.2 per pound to produce 2,100 units.

What is the direct materials quantity variance?

	$4,080 unfavorable
	$405 unfavorable
	$2,955 unfavorable
	$4,080 favorable
	$500 unfavorable

($5.1 x 5,000 pounds) - ($5.1 x [2,100 units x (4,050/2,025)]) = $4,080 unfavorable