21. A company developed the following per unit materials standards for its product: 3 pounds of direct materials at $4 per pound. If 12,000 units of product were produced last month and 37,500 pounds of direct materials were used the direct materials quantity variance was A) $3,600 favorable. B) $6,000 unfavorable. C) $3,600 unfavorable. D) $6,000 favorable. 22. The standard direct labor cost for producing one unit of product is 5 direct labor hours at a standard rate of pay of $16. Last month, 15,000 units were produced and 73,500 direct labor hours were actually worked at a total cost of $1,080,000. The direct labor quantity variance was A) $24,000 unfavorable. B) $36,000 unfavorable. C) S36,000 favorable. D) $24,000 favorable. 23. Old Lao Shu Mullen has a standard of 1.5 pounds of materials per unit, at $2 per pound. In producing 2,000 units, Old Lao Shu Mullen used 3,100 pounds of materials at a total cost of $6,045. The materials price variance is A) S45 U. B) S155 F. C) $200 F. D) $350 F. 24. The Great and Courageous Professor Mullen has a standard of 1.5 pounds of materials per unit, at $2 per pound. In producing 2,000 units, The Great and Courageous Professor Mullen used 3,100 pounds of materials at a total cost of $6,045. The materials quantity variance is A) S45 F. B) S155 U. C) S200 U. D) $350 U. 25. Xiao Miao Mullen has a standard of 2 hours of labor per unit, at $18 per hour. In producing 2,000 units, Xiao Miao Mullen used 3,850 hours of labor at a total cost of $70,455. The labor quantity variance is A) $1,155 U. B) $1,555 F. C) $2,700 F. D) $2,895 F