May's direct material quantity variance was:
A) $2,800 unfavorable.
B) $2,200 favorable.
C) $5,000 unfavorable.
D) None of the above is correct.
C
Explanation: C) (AQ - SQ) × SP = [2,200lbs - (10,000 × 0.20lbs)] × $25 = $5,000 U
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