5. Actual cost is 4,200 pounds at $4 per pound. Standard cost is 4,000 pounds at $5 per pound. materials price variance is A. $4,200 favorable B. $4,000 favorable C. $1,000 unfavorable D. $800 unfavorable The direct 6. Actual cost is 4,200 pounds at $4 per pound. Standard cost is 4,000 pounds at $5 per pound. The direct materials quantity variance is A. $4,200 favorable B. $4,000 favorable C. $1,000 unfavorable D. $800 unfavorable 7. The department usually responsible for an unfavorable material quantity variance is A. purchasing B. production C. engineering D. accounting 8. Actual cost is 3,000 hours at $30 per hour. Standard cost is 4,000 hours at $25 per hour. The direct labor rate variance is A. $20,000 unfavorable B. $20,000 favorable C. $15,000 unfavorable D. $15,000 favorable