D. $434 U 5. Sande Corporation makes a product with the following standard costs: Standard Quantity or Hours 9.2 grams 0.5 hours 0.5 hours Standard Price or Rate S6.00 per gram $23.00 per hour S2.00 per hour Standard Cost Per Unit $55.20 11.50 Inputs.... Direct materials Direct labor Tariable overhead 1.00 In November the company's budgeted production was 2,900 units but the actual production was 3,000 units. The company used 27,670 grams of the direct material and 1,390 direct labor-hours to this output. During the month, the company purchased 31,700 grams of the direct material at a cost of $196,540. The actual direct labor cost was $29,607 and the actual variable overhead cost was $2,502 The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The materials price variance for November is: A S5,520 F B. $6,340 F C. $5,520 U D. $6,340 U ndard