Wine Glass Inc. produces and sells wine glasses. 
Per the Standards, for the months of May, each wine glass takes 2 pounds of material at $2.50 per pound.
For the Month of May, Wine Glass Inc. planned on producing and selling 200 wine glasses.  They actually produced and sold 210 wine glasses, using 525 pounds of material costing $1,181.25 in actual total cost.
What is the Materials Activity Variance for the Month of May
What is the Materials Spending Variance for the Month of May
What is the Price Variance:
What is the Quantity Variance:

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