Winona Co. provided the following direct materials cost information. Compute the direct material cost variance....

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Accounting

Winona Co. provided the following direct materials cost information. Compute the direct material cost variance.

Standard costs assigned:
Direct materials standard cost (175,000 units @ $8.00/ unit) $1,400,000
Actual costs:
Direct materials cost incurred (182,000 units @ $7.90/ unit) $1,437,800

$83,750 Unfavorable

$56,000 Unfavorable

$56,000 Favorable

$37,800 Unfavorable

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