The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 11900 gallons of direct materials that actually cost $44030 were used to produce 6800 units of product. The direct materials quantity variance for last month was:. a. $5950 unfavorable.
b. $5200 unfavorable.
c. $5200 favorable.
d. $3900 favorable

Harris fabrics computes its predetermined overhead rate annually on the basis of direct labor-hours. at the beginning of the year, it estimated that 34,000 direct labor-hours would be required for the period’s estimated level of production. the company also estimated $599,000 of fixed manufacturing overhead expenses for the coming period and variable manufacturing overhead of $3.00 per direct labor-hour. harris's actual manufacturing overhead for the year was $768,234 and its actual total direct labor was 34,500 hours. required: compute the company's predetermined overhead rate for the year. (round your answer to 2 decimal places.)