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budget. For the first quarter of the year, direct materials and direct labor standards for one of their popular products were as follows: Direct materials: 2 pounds per unit; $4 per pound Labor: 4 hours per unit; $22 per hour materials and the direct materials cost variance was $3,840U. Which of the following is a logical explanation for this variance? A. The company paid a higher cost per hour for labor than allowed by the standards. B. The company used more labor hours than allowed by the standards. C. The company paid a higher cost for the direct materials than allowed by the standards. D. The company used a greater quantity of direct materials than allowed by the standards