100 Sets 1,600 Sets 700 units $ 416 Favorable Increase in direct materials inventory Direct materials purchased (AQ) Finished goods manufactured Direct materials purchase-price variance Budgeted Finished goods to manufacture Direct materials purchases Direct materials per unit of finished goods Direct materials price per set (SP) 800 Units 2,000 Sets 2 Sets $ 3.70 What was the direct materials usage variance in August? Multiple Choice $185 unfavorable. $370 unfavorable. $555 favorable. $555 unfavorable. 0 $740 unfavorable