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14) Emerald Marine luxury yachts that For the first quarter of the year, direct procducts were as followw Stores Company manufactures special metallic materials and decorative fittings fos require highly skifled labor, Emerald uses standard costs to prepare its flesible busdget. h materials and direct labor standdards for one of their popular Direct materials: S pounds per unit: So per poud Direct labon 4 hours per unit; $20 per hour quarter, Emerald produced s,000 units of this product. Actual direct materials and direct labor costs were $66,000 and $331,0o, respectively For the purpsone of preparing the fexitite budget, cateutate the total standard direct materials cont at a purpose of preparing the flesible badget, caleulate the totat production volume of 5,000 units B) S66,00o 5)$25,000 D) $30,000 15) Golden Marine Stores Company manufactures special metalic materials and decorative fittings for luxury yachts that require highly skilled labor. Golden uses standard costs to prepare its flexible budget For the first quarter of the year, direct materials and direct labor standards for one of their popular products were as follows: Direct materials: 3 pounds per unit; S4 per pound Labor: 5 hours per unit; $24 per hour During the first quarter, Golden produced 4,000 units of this product. At the end of the quarter, an examination of the direct materials records showed that the company used 11,500 pounds of direct materials and the direct materials cost variance was $3,780 U. Which of the following is a logical explanation for this variance? A) The company used more labor hours than allowed by the standards. B) The company paid a higher cost per hour for labor than allowed by the standards. C) The company used a greater quantity of direct materials than allowed by the standards. D) The company paid a higher cost for the direct materials than allowed by the standards