D. $434 U 5. Sande Corporation makes a product with the following standard costs: Standard Cost Per Unit Standard Price or Standard Quantity or Hours 9.2 grams 0.5 hours 0.5 hours Rate Input.s... $6.00 per gram $23.00 per hour $2.00 per hour $55.20 $11.50 Direct labor.. Variable orerhead $1.00 In November the company's budgeted production was 2,900 units but the actual production was 3,0 00 units. The company used 27,670 grams of the direct material and 1,390 direct labor-hours to produce 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. $5,520 F B. $6,340 F C. $5,520 U D. $6,340 U