Demizio Valley Orchards, Inc. (DVOJ, developed standard costs for direct material and director in 2015. OVO estimated the following standard costs for one of their most well loved products, the DVO Classic Grandma's large apple pie which had a brown coating on the top of the crust as well as including cranberry and mince ingredients in addition to the apples. Direct material 1 pounds Direct labor 0.30 hour 10 hour During September, DVO produced and sold 2000 ples using 2200 pounds of direct materials and verage cost per pound of 87.00 and 550 direct labor hours at an average wage of $20.40 per hour September's direct material flexible budget variance is $400 unfavorable 5100 favorable 51100 favorable $1000 unfavorable