Below are material and labor standards information for a manufactured: Direct materials Direct labor 7 kilos * $16 per kilo 2 hours * $24 per hour The following actual activities occurred during the month of October: Materials purchased 10,000 kilos costing $170,000 Materials used 7,200 kilos Units produced 1,000 units Direct labor 2,300 hours at $23.60 per hour 12. The materials price variance would be A. $50,000 F B. $50,000 UF C. $10,000 UF D. $10,000 F 13. The materials usage variance would be A. $3,200 UF B. $3,200 F C. $3,400 UF D. $3,400 F 14. The labor rate variance would be A. $800 UF B. $800 F C. $920 UF O D. $920 F 15. The labor efficiency variance would be A. $7,200 UF B. $7,200 F C. $7,080 UF D. $7,080 F