Exam CMA-Financial-Planning-Performance-and-Analytics Topic 1 Question 47 Discussion

Throughout June. Carroll Company purchased 75,000 pounds of raw materials at a cost of $303,750 and used
60 000 pounds of these purchases in production Carroll's standards indicated that each unit of finished goods requires three pounds of material at a cost of $4 per pound Although Carroll had budgeted for 22,000 units of finished goods to be produced during June, only 19,800 units were actually made. The raw material price variance for June that would be most relevant when examining deviations from standard is