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Stench Foods Corporation uses a standard cost system to collect costs related to the production of its garlic flavored yogurt. The garlic (materials) standards for each container of yogurt produced are 0.8 ounces of crushed garlic at a standard cost of $2.30 per ounce During the month of June, Stench purchased 75,000 ounces of crushed garlic at a total cost of S171,000. Stench used 64,000 of these ounces to produce 71,500 containers of yogurt. The direct materials purchases variance is computed when the materials are purchased. What is Stench's materials quantity variance for June? 3. $1,500 Favorable $15,640 Unfavorable O $17,250 Favorable O $23,800 Favorable The Collins Corporation uses standard costing and has established the following direct material and direct labor standards for each unit of the single product it makes Direct materials: 4 gallons at $8 per gallon . Direct labor: 1 hour at $16 per hour During July, the company made 6,000 units of product and incurred the following costs Direct materials purchased: 26,800 gallons at S8.20 per gallon Direct materials used: 25,200 gallons . Direct labor used: 5,600 hours at S15.30 per hour The direct materials purchases variance is computed when the materials are purchased. 4. The materials quantity variance for July was: $22,960 Unfavorable $22,400 Unfavorable O $9,600 Unfavorable O $9,840 Unfavorable S. The labor rate variance for April is: $4,224 F $4,224 U $4,096 U $4,096 F