April Industries employs a standard costing system in the manufacturing of its sole product, a park bench. They purchased 60,000 feet of raw material for $300,000, 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 $7,000. A. What is April Industries' standard price for one unit of material? Standard cost per unit $ 5 x B. What was the total number of units of material used to produce the August output? Actual quantity feet 40,000 X Units C. What was the direct materials price variance for August? Direct materials price variance $ 4,666.66 X Favorable X