Grace Company manufactures candles

The standard direct materials quantity required to produce one large candle is one pound at a cost of $5 per pound. During November, 7,200 large candles were produced using 7,500 pounds of direct materials that cost $45,000.

Using the format below, prepare an analysis of the direct materials variances.

What will be an ideal response

Note:
Actual cost = $45,000 / 7,500 pounds = $6 per pound

Business

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