Company A prepared the following operational production plan for the month of March: Default data: Production volume: 42,000 units of product X. Raw material: Consumption of 100,000kg; Cost of $400,000.00. Direct Labor: Total time= 80,000 hours; Cost $480,000.00. The actual production and cost data were: Production volume performed: 40,000 units of product X. Raw material: Consumption 109,200kg; Cost $356,000.00. Direct Labor: Total time = 88,200h; Cost $520,380.00. Select the correct alternative: ( ) A. The standard production cost was $21.91 per unit. ( ) B. The variation between the real cost and the standard was $1.58 Favorable. ( ) C. The variation between the real cost and the standard of the raw material was $0.62 Favorable. ( ) D. There was no variation between the actual cost and the standard cost of this product. ( ) D. None of them.