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During September, MCP produced and sold 1,000 units using 4.400 pounds of direct materials at an average cost per pound of $7.00 and 490 direct

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During September, MCP produced and sold 1,000 units using 4.400 pounds of direct materials at an average cost per pound of $7.00 and 490 direct labor hours at an average wage of $13.25 per hour. September's direct material flexible-budget variance is A. 51,200 unfavorable B. $1,600 unfavorable C. $120 favorable D. $1,320 favorable

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