Company has a material standard of 1.1 kg. per unit of output. Each kg. has a standard price of Rs.25 per. Company paid Rs.1,18,800? for 5,100 kg. which they used to produce 4,900 units. What is the direct materials quantity variance?

• A. Rs.7,250 favourable
• B. Rs.5,000 favourable
• C. Rs.7,250 unfavourable
• D. Rs.5,000 unfavourable