20 Diaz Company has developed the following standards for one of its products: Direct Materials 3.5 pounds X $4 per pound; Direct Labor 1 hour X $12 per hour; Variable MOH 1 hour X $6 per hour The following activity occurred during April: Materials purchased 2000 pounds costing $22,500; Materials used 1,600 pounds; Units produced 250 units; Direct Labor 550 hours at $12.50 per hour; Actual Variable MOH $2,500 The company records materials price variances at the time of purchase. The total variable standard cost is A. $31,875 B. $6,000 C. $8,000 D. $15,500 f the standard quantity (SQ), actual quantity (AQ), standard price (SP), and actual price (AP) are