Problem - Trendy T's Corporation manufactures t- shirts, which is its only product. The standards for t - shirts are as follows:
- Standard direct materials cost per yard - $9.00
- Standard direct materials quantity per t - shirt (yards) - 2
During the month of May, the company produced 1,550 t- shirts. Related production data for the month follows:
- Actual yards of direct material purchased - 1,200
- Actual direct materials total cost - $20,800
Required - What is the direct materials quantity variance for the? month?
A. $17,100 favorable
B. $10,000 favorable
C. $17,100 unfavorable
D. $10,000 unfavorable