Albertville has a material standard of 1 pound per unit of


Albertville has a material standard of 1 pound per unit of output. Each pound has a standard price of $26 per pound. During July, Albertville paid $132,200 for 4,950 pounds, which they used to produce 4,700 units. What is the direct materials price variance?

a. $3,500 unfavorable

b. $2,600 favorable

c. $12,600 unfavorable

d. $10,000 unfavorable

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Financial Accounting: Albertville has a material standard of 1 pound per unit of
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