In August actual material used amounted to 5,650 kg, budgeted output was 1,000 units and standard material usage was 5 kg per unit. Actual output was 1,075 units. If the standard material cost of each product is $25 the material 2 efficiency variance will be: a. $3,250 favorable b. $1,375 favorable c. $3,250 adverse d. $1,375 adverse 29 During July actual labor costs amounted to $19,800, the standard rate of pay was $4.50 per hour and the labor rate variance amounted to $225 adverse. The actual hours worked were: a. 1,012.5 b. 4,450 C. 4,350 d. 4,400 30 The resnoncikilit