Assume that the standard cost to make one unit of product includes 12 units of raw materials at a price of $4 per unit.In August, 17,000 units of raw materials were purchased for $101,600 and 12,300 units of raw materials were used to produce 1,000 units of finished product.

$1,800 (U)

$600 (U)

$1,200 (F)

$1,200 (U)