A dress company has the following standards to make one dress:
| Standard Quantity | Standard Price |
| Direct materials | 3 yards per unit | $7.50 per yard |
| Direct labor | 1.5 hours per unit | $8.00 per hour |
The company used 8,000 yards of material in order to make 2,500 dresses in April. The company purchased 8,200 yards at $7.75 per yard. How much is the direct materials quantity variance?
Answer
| A. | $5,250 unfavorable. | |
| B. | $3,750 unfavorable. | |
| C. | $5,800 unfavorable. | |
| D. | $2,050 unfavorable. |