hour per hour Pre corporated, maractures and product in which vanable manufacturing ved is signed on the basis of andere The com standard cost system and has established the following standards for one unit of product Standard Standard Price Quantity Standard Cont of Rate Direct materiale per Sa pounds 50.00 Direct labor Det pound SAN 05 53350 510 75 Variable manufacturing overhead 0.5 hours $8.50 por hour 5425 During March, the following activity was recorded by the company The company produced 2.400 units during the month A total of 19.400 pounds of material were purchased at a cost of $13.500 There was no beginning inventory of materiais on hand to start the month at the end of the month, 3,620 pounds of material remained in the warehouse . During March, 1.000 direct labor hours were worked at a rate of 530 50 per hour Variable manufacturing overhead costs during March totaled $14,061 The direct materials purchases variance is computed when the materials are purchased The materials price variance for March is 51,9400 $1,750 U $1,940 F $1,750 F