6. The following details are available for the direct materials used by for one unit made by LMN Ltd:- Materials (8kg x $0.80/kg) $6.40 Unit Cost $6.40 In the last period, budgeted production was 850 units and actual production was 870 units. Materials purchased and used in the period was 8,200kg and cost $6,888. Which of the following correctly states the material price and material usage variances for the period? A. $286 (A) $992(A) B. $328(A) $1,120(A) C. $286(A) $1,120(A) D. $328(A) $992(A)