106. CSO: 1B1e LOS: 1B1k
At the beginning of the year, Douglas Company prepared the following monthly budget
for direct materials.
Units produced and sold 10,000 15,000
Direct material $15,000 $22,500
At the end of the month, the company's records showed that 12,000 units were produced
and sold and $20,000 was spent for direct materials. The variance for direct materials is
a. $2,000 favorable.
b. $2,000 unfavorable.
c. $5,000 favorable.
d. $5,000 unfavorable.
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