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DirectmaterialsDirectlaborManufacturingoverhead7poundsat$0.90perpound=0.4hourat$10.00perhour=0.4hourat$4.40perhour=$6.30$4.00$1.76 During the latest month, the company purchased and used 66,000 pounds of direct materials at a price of $1.10 per pound to produce 10,000 units of output. Direct labor costs for the month totaled $37,056 based on 3,860 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $13,600 and fixed manufacturing overhead incurred was $20,000. Based on this information, the total direct materials variance for the month was: $3,600 favorable $13,200 unfavorable $9,600 favorable $9,600 unfavorable $9,600 unfavorable $13,200 favorable