Calculate the business return on assets? General accounting

Ultimate Production manufactures radon detectors. The standard for materials for each detector is 2 pounds of acrylic at a standard cost of $4.30 per pound. During May, the company purchased 890 pounds and used 830 pounds of acrylic, and made 410 radon detectors. The company paid $4.45 per pound for the acrylic. There were 400 detectors budgeted for May. How much is the material quantity variance? A) $134 unfavorable B) $43 unfavorable C) $177 unfavorable D) $263 unfavorable

Trendy T's Corporation manufactures t-shirts, which is its only product. The standards for t-shirts are as follows: Standard direct materials cost per yard $9 Standard direct materials quantity per t-shirt (yards) 2 During the month of May, the company produced 1,550 t-shirts. Related production data for the month follows: Actual yards of direct material purchased Actual direct materials total cost 1,200 $ 20,800 What is the direct materials quantity variance for the month? A. $17,100 favorable B. $10,000 favorable C. $17,100 unfavorable D. $10,000 unfavorable