a company has determined the standard for materials is 10 ft2 (squared) at $4 per square foot. If a process produces 2000 units and uses 14 ft2 (squared) per unit at $5 per square foot, the materials quantity variance is
A) 32,000 favorabe B) 32,000 unfavorable C) 16,000 unfavorable D) None of the above
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