Answer (C) is correct . The direct materials quantity variance equals the difference between the standard and actual quantities times the standard price. Hence, the favorable direct materials quantity variance is $4,950 [1,650 units × (60 standard pounds – 58?actual pounds) × $1.50 standard].
Answer (A) is incorrect because The amount of the direct materials price variance is $14,355.
Answer (B) is incorrect because The amount of the direct materials price variance is $14,355.
Answer (D) is incorrect because A favorable variance exists. The standard amount for the actual output exceeded the actual amount.
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Ardmore’s total direct materials quantity variance for May is
