Computation of Variable Cost Variances The following information pertains to the standard costs and actual activity for Tyler Company for September: Standard cost per unit Direct materials 4 units of material A x $2.00 per unit 1 unit of material B x $3.00 per unit 3 hours x $8.00 per hour Direct labor Activity for September Materials purchased Material A Material B Materials used Material A Material B Direct labor used Production output 4,100 units $2.05 per unit ,000 unitsx $3.10 per unit 3,750 units 905 units 2,690 hours $8.10 per hour 900 units