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can someone help me with 13 please

d26 50 12 Unlavorable materials price and quantity variances are generally the responsibility of the Price Purchasing departm
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Answer #1

Answer is $900 U

Standard material per unit = 1 yard
Standard price per yard = $81
Actual units produced = 3,900
Actual materials used = 3,960 yards
Actual price per yard = $80

Standard materials used = Standard material per unit * Actual units produced
Standard materials used = 1 * 3,900
Standard materials used = 3,900 yards

Materials cost variance = Actual materials used * Actual price per yard - Standard materials used * Standard price per yard
Materials cost variance = 3,960 * $80 - 3,900 * $81
Materials cost variance = $900 Unfavorable

So, total materials variance is $900 U

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