Information concerning Johnston Co.'s direct materials costs is as follows:

Roncy Manufacturing uses enhanced powder plastics (EPP) to manufacture a high-pressure board, Dura-Plastic. Information concerning its operation in June was as follows:

Master Budget units of Dura-Plastic to manufacture		8,000
Units of Dura-Plastic manufactured in June		9,000
Budgeted amount of EPP to purchase		70,000	oz.
EPP material purchased		76,000	oz.
EPP material used in production		72,000	oz.
Standard cost of EPP used in production	$	478,800
Standard quantity of EPP per unit of Dura-Plastic		7.5	oz.
Cost of EPP purchased	$	574,560

The direct materials usage (efficiency) variance for June, to the nearest dollar, was:

Multiple Choice

• $34,020 unfavorable.

• $26,600 unfavorable.

• $29,925 unfavorable.

• $13,300 unfavorable.

The direct materials usage variance for the period, rounded to two decimal places, is:

Multiple Choice

• $307.50 favorable.

• $532.50 favorable.

• $307.50 unfavorable.

• $322.50 favorable.

• $322.50 unfavorable.