April Industries employs a standard costing system in the manufacturing of its sole product, a park bench. They purchased 70,000 feet of raw material for $350,000, and it takes 4 feet of raw materials to produce one park bench. In August, the company produced 10,000 park benches. The standard cost for material output was $80,000, and there was an unfavorable direct materials quantity variance of $5,000. A. What is April Industries' standard price for one unit of material? Standard cost per unit $ B. What was the total number of units of material used to produce the August output? Actual quantity feet Units C. What was the direct materials price variance for August? Direct materials price variance $ Unfavorable Feedback Check My Work A. Use the standard cost and the number of produced park benches to determine this amount. B. Calculate the material quantity variance. This involves the actual quantity feet and the standard quantity feet variance and factoring in the direct materials quantity variance. C. Determine the actual cost per foot. Find the variance between this and the standard cost per foot. Apply this to the actual feet to determine the variance