A pottery company produced 2,000 clay pols during the month of May. The following information is available concerning standards and actual during that time period Direct Materials: Standard Cost Per Unit 5 6.00 Total Actual Cost $ 11,200 Standard Total Cost Allowed For Units Produced $ $ 12,000 240U Quantity Variance Direct Labor: Standard Quantity of Hours Allowed Per Unit Produced Standard Cost Per Hour Actual Cost Per Hour Efficiency Varance What is the direct ma r cence Select one O a S 800 F Ob 51 04DF Ocs 5600 Od S 800