Direct materials Direct labor Manufacturing overhead 7 pounds at $0.80 per pound 8.2 hour at $10.00 per hour 0.2 hour at $3.20 per hour $ 5.60 $ 2.00 $ 0.64 During the latest month, the company purchased and used 66,000 pounds of direct materials at a price of $1.00 per pound to produce 10,000 units of output Direct labor costs for the month totaled $17,860 based on 1880 direct labor hours worked Variable manufacturing overhead costs incurred totaled $3,400 and fixed manufacturing overhead incurred was $13,000 Based on this information, the total direct materials variance for the month was: Multiple Choice $1.200 favorable $1200 unfavorable o $10.000 unfavorable $10,000 favorable 513-200 favorable