Cinder Manufacturing, which produces plastic toys. Cinder has used the standard costing system. During the month of April, the company manufactures 300 units and incurs the actual costs of direct materials paid $2.20 per unit for a total of $4,070. Total Material Variance is $470 Unfavorable, and Material Price Variance is $340 Unfavorable. Cinder Manufacturing, which produces plastic toys. Cinder has used the standard costing system. During the month of April, the company manufactures 300 units and incurs the actual costs of direct materials paid $2.20 per unit for a total of $4,070. Total Material Variance is $470 Unfavorable, and Material Price Variance is $340 Unfavorable