Answer:
Option B $3,570 unfavorable
Explanation:
Data provided in the question:
Direct materials standard (6 lbs. @ $2/lb.) = $12 per finished unit
Actual direct materials used = 243,000 lbs
Actual finished units produced = 40,000 units
Actual cost of direct materials used = $483,570
Now,
Total direct materials variance
= Actual cost of direct materials used - Standard cost of direct material used
= $483,570 - ( 40,000 × 12 )
= $3,570 unfavorable
[ Unfavorable as actual cost is more than standard cost ]
Option B $3,570 unfavorable
