Budgeted price of direct materials is $5 per pound. Actual price of direct materials is $4 per pound. Actual quantity of direct materials is 200 pounds. Compute the input price variance for direct materials. $200 favorable $1.00 unfavorable $200 unfavorable 200 pounds favorable $1.00 favorable At current activity volume of 100 units, total fixed costs are $2,000 and total variable costs are $4,000. Next month, activity volume will decrease to 80 units. Predict unit cost (total cost per unit) for next month. $60 per unit $25 per unit $20 per unit $65 per unit $40 per unit