A company uses the following standard costs to produce a single unit of output Direct saterials Direct labor Manafacturing overhead .3 hour at $4.00 per hour $1.20 8 pounds at $0.80 per pound 0.3 hour at $9.00 per hour = $6.40 $2.70 During the latest month, the company purchased and used 78.000 pounds of direct materials at a price of $1.00 per pound to produce 10,000 units of output. Direct labor costs for the month totaled $24.310 based on 2.860 direct labor hours worked. Variable manufacturing overhead costs incurned totaled $9,000 and fosed manufacturing overhead incurred was $13,000. Based on his information the total direct materials cost variance for the month 5800 K. commandoption ption command