April Corporation developed the following per-unit standards for its product: 2 pounds of direct materials at $3.75 per pound. Last month, 2,000 pounds of direct materials were used to produce 900 units of product. The direct materials usage variance for last month was: Multiple Choice $200 unfavorable. o o $1,800 favorable. $200 favorable. o $750 unfavorable. Canine Supply Company has a cash balance of $65,000 on October 1 and requires a minimum ending cash balance of $50,000. Cash receipts and disbursements budgeted for August amount to $140,000 and $170,000, respectively. Canine Supply's cash budget for August will indicate cash borrowings of: Multiple Choice $15,000. $30,000. 40. $35,000