hppe Vally O hards, 1 standard o developed standard costs for diresrt material and direct labor. In 200M, AVO estimaled Budzeted quantityBadgeted price 1.5 pounds 0.25 hours Dnet materials 57 25 per pound $14.00 per hour labor September, A VO produced and sold 1,200 pies using 1,875 pounds of direct materials at an average cost per pound of $7.00 00 and 280 direct labor hours at an average wage of $14.25 per hour 21) September's direct material price variance is 21) A) $468.75 unfavorable C) $75.00 unfavorable B) None of these answers are correct D) $468.75 favorable 22) September's direct material efficiency variance is: 22) B) $468.75 favorable D) $468.75 unfavorable A) $543.75 favorable ) $543.75 unfavorable 23) September's direct labor price variance is: 23) A) $210.00 unfavorable C) $70.00 unfavorable B) $70.00 favorable D) $210.00 favorable 24) 24) September's direct labor efficiency variance is: A) $210.00 favorable C) $210.00 unfavorable B) $280.00 unfavorable D) $280.00 favorable 25)-- 25) When fixed costs are S 100,000 and variable costs are 20% of the selling price, then breakeven sales are: C) $125,000 D) indeterminable A) $100,000 B) $500,000