Perez, in recently completed 56,000 units of a product that was expected to consume four pounds of direct material per finished unit. The standard price of the direct material was $8.50 per pound. If the firm purchased and consumed 228,000 pounds in manufacturing (cost-1.881,000), the direct - material quantity variance would be figured as:

a. $57,000F.

b. $34,000U.

c. $34.000F.

d. $57,000u.

e. None of the answers is correct

Direct material quantity variance = $34,000 unfavorable

Explanation:

Giving the following information:

Standard direct material pounds per unit = 4 pounds

The standard price of the direct material was $8.50 per pound.

The firm purchased and consumed 228,000 pounds in manufacturing 56,000 units.

To calculate the direct material quantity variance, we need to use the following formula:

Direct material quantity variance = (standard quantity - actual quantity) * standard price

Direct material quantity variance = (56,000*4 - 228,000) * 8.5

Direct material quantity variance = (224,000 - 228,000) * 8.5

Direct material quantity variance = $34,000 unfavorable