Just need some help on this please

I will rate kindly!

Many thanks and God bless!!!

Aquatic Marine Stores Company manufactures special metallic materials and decorative fittings for luxury yachts that require highly skilled labor. Aquatic uses standard costs to prepare its flexible budget. For the first quarter of the year, direct materials and direct labor standards for one of their popular products were as follows: Direct materials: 3 pounds per unit, 54 per pound Direct labor: 2 hours per unit; $20 per hour During the first quarter, Aquatic produced 4,000 units of this product. Actual direct materials and direct labor costs were $65,000 and $326,000, respectively. For the purpose of preparing the flexible budget, calculate the total standard direct materials cost at a production volume of 4,000 units. O A. $65,000 OB. $48,000 O C. $16,000 OD. $12,000 Oceanside Marine Company manufactures special metallic materials and decorative fittings for luxury yachts that require highly skilled labor. Oceanside uses standard costs to prepare its flexible budget. For the first quarter of the year, direct materials and direct labor standards for one of their popular products were as follows: Direct materials: 2 pound per unit; $12 per pound Direct labor: 4 hours per unit: 515 per hour Oceanside produced 5,000 units during the quarter. At the end of the quarter, an examination of the direct materials records showed that the company used 7,500 pounds of direct materials and actual total materials costs were $99,300. What is the direct materials cost variance? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) O A. $6,200 Unfavorable O B. $9,300 Favorable O C. $9,300 Unfavorable OD. $6,200 Favorable