The following company information is available for January:
rev: 04_07_2014_QC_47881
| Direct materials used | 3,300 feet @ $54.5 per foot |
| Standard costs for direct materials for January production | 3,470 feet @ $52.5 per foot |
| The direct material price variance is: |
 | $6,600 unfavorable. |
| $8,925 unfavorable. | |
| $8,925 favorable. | |
| $6,600 favorable. | |
| $2,325 unfavorable. |
(3,300 x $54.5) - (3,300 x $52.5) = $6,600 unfavorable
