
Answer:
ะก. $1,350.00 Favorable
Explanation:
The computation of the material price variance is shown below:
= Actual Quantity ร (Standard Price - Actual Price)
= 9,000 ร ($19.15 - $171,000 รท 9,000)
= 9,000 ร ($19.15 - $19)
= 9,000 ร $0.15
= $1,350 favorable
The actual price is computed below:
= Actual cost of materials purchased รท Actual materials purchased
= $171,000 รท 9,000
= $19