nswer the following five questions (12-16) using the information below:

Rudolph Industries, Inc. (RII), developed standard costs for direct material and direct labor. In 2004, RII estimated the following standard costs for one of their major products, the 10-gallon plastic container.

	Budgeted quantity	Budgeted price
Direct Materials	0.10 Pounds	$30 per pound
Direct labor	0.05 hours	$15 per hour

During June, RII produced and sold 5,000 containers using 490 pounds of direct materials at an average cost per pound of $32 and 250 direct manufacturing labor-hours at an average wage of $15.25 per hour.

June's direct material flexible-budget variance is:

	A.	$980 unfavorable
	B.	$300 favorable
	C.	$680 unfavorable
	D.	None of these answers are correct.