Question - Reenu Company manufactures wigs out of used dental floss. The variable cost standards for wig production developed by Reenu are as follows:

standard standard cost standard cost

quantity per wig per pound hour per wig

direct materials 300pounds $3.80 $ 11.40

dierect labor 0.75hours $12.00 $9.00

variable overhead 0.75hours $10.00 $7.50

Variable overhead at Reenu is based on direct labor-hours. The actual results for the month of October were as follows

number of wigs produced 12,500

direct labor-hours incurred 10.200

pounds of direct materials purchased 42,000

pounds of direct materials used in production 38,200

cost of direct materials pruchaesd $157,920

direct labor cost $119,700

variable overhead cost $98,600

What is Reenu's materials quantity variance for October?

$2,660 unfavorable

$14,440 unfavorable

$17,100 unfavorable

$51,300 unfavorable