is used for questions 1-0. Roy Kent Company has established standards as follows: 3 Standard Quantity or Hours 2 feet 0.8 hours 0.8 hours Direct material Direct labor Variable overhead 6 Standard Price or Rate $10 per foot $20 per hour $5 per hour Standard Cost $20 per unit $16 per unit $4 per unit Actual production figures for the past year were as follows: Units produced 8,000 Direct materials used 17,000 feet Direct material purchased 19,000 feet at a total cost of $174,800 Direct labor cost 6,800 hours worked at a total cost of $142,800 Variable overhead cost $30,000 Variable overhead is assigned based on direct labor hours. The direct materials quantity variance is: $13,600 favorable $13,600 unfavorable None of the other answers are correct $10,000 unfavorable $10,000 favorable