Mandy Corporation sells a single product. Budgeted sales for the year are anticipated to be 616,000 units, estimated beginning inventory is 110,000 units, and desired ending inventory is 31,000 units. The quantities of direct materials expected to be used for each unit of finished product are given below, Material A 0.50 lb. per unit $0.54 per pound Material B 1.00 ib. per unit 12.05 per pound Material C 1.20 lb, per unit o $1.16 per pound The dollar amount of Material used in production during the year is Om 51.444.020 b. 5062.00 Oc 51,203,350 Od. $1,005 0:25 The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.96; actual, $2.04 Yards per unit: standard, 4.63 yards; actual, 5.02 yards Units of production: 9,100 The direct materials price variance is Oa. $3,654.56 unfavorable Ob. $3,370.64 favorable Oc. $728.00 unfavorable Od. $3,654.56 favorable The following data relate to direct labor costs for the current period: Standard costs 7,300 hours at $11.00 6,400 hours at $10.50 Actual costs The direct labor time variance is Oa. $9,900 unfavorable Ob. $9,450 favorable Oc. $9,450 unfavorable Od. $9,900 favorable