Part B:

Twist Corp. has collected the following data for one of its products: Standard Direct materials quantity 3 pounds per unit Standard Direct materials price $0.45/lb. Actual Direct Materials Used 35,000 pounds Actual Direct Materials Price $0.50/lb. Actual finished goods produced 11,000 units How much is the total materials variance? O A. $2,650 unfavorable O B. $12,550 unfavorable O C. $22,080 favorable OD. $17,498.65 unfavorable Zarek Confections produces fudge in 10-pound batches. Each batch takes 0.26 hours of direct labor, which includes allowances for breaks, cleanup, and other downtime. Zarek pays its direct labor workers an average of $19.50 per hour. Calculate the standard direct labor cost per batch of fudge. (Round your answer to the nearest cent.) The standard direct labor cost per batch of fudge is