difficult materials quantity variance question need assistance

Question

Moronta Inc manufactures a single product and is budgeted to produce 1,100 units in the month of March. For material, the product requires a standard quantity of 8 pounds per unit with a standard price of $17.75 per pound. Because of weaker demand, the company actually produced 1,000 units in the month with the following activity for material :

Beginning Material Inventory : 0 lbs
Actual Material Purchased : 9000 lbs at an actual cost of $112,500
Ending Materials Inventory : 800 lbs

Question : For the month of March , Moronta's Material Quantity Variance was :
A) 17,750 Unfavorable B) 3,550 Unfavorable C) 10,650 Favorable D) 2,500 Favorable E) None of Above

Answer was B) but I need help with steps as to how

Answer 1

The correct answer is option B) 3,550 unfavorable

 

The actual units produced is 1000 units, according to the budget each units uses 8 lbs of material. Therefore the amount of the material should have been absorb=8000 Lbs

The actual material used in producing the 1000 units= 9000 lbs purchased less 800 lbs ending inventory= 8,200 Lbs

so the variance in actual material usage is 200Lbs unfavorable X $17.75 Std unit price= 3,550 unfavorable variance