Oriole Company expects direct materials cost of $8 per unit for 150000 units (a total of $1200000 of direct materials costs). Oriole's standard direct materials cost and budgeted direct materials cost is Standard Budgeted \begin{tabular}{|cc} \begin{tabular}{c} $1200000 per \\ year \end{tabular} & \begin{tabular}{c} $1200000 per \\ year \end{tabular} \\ $8 per unit & \begin{tabular}{c} $1200000 per \\ year \end{tabular} \\ & $8 per unit \\ $8 per unit & $8 per unit \\ $1200000 per \\ year \end{tabular}