Masterson Company's budgeted production calls for 59,000 units in April and 55,000 units in May of a key raw material that costs $170 per unit. Each month's ending raw materials inventory should equal 20% of the following month's budgeted materials. The April 1 inventory for this material is 11,800 units. What is the budgeted materials purchases for April? . $104,380. $98,940. $100,300. $80,240. $119,000. Summerlin Company budgeted 4,900 pounds of material costing $6.00 per pound to produce 2,500 units. The company actually used 5,400 pounds that cost $6.10 per pound to produce 2,500 units. What is the direct materials price variance? Multiple Choice $3,000 unfavorable. $490 unfavorable. $3,050 unfavorable. $3,540 unfavorable. $540 unfavorable -- . S41,000 favorable. S41,000 unfavorable. $26.000 favorable. $26,000 unfavorable. $15,000 unfavorable