product Standard quantity of material per unit produced Standard price of material Budgceted units to be produced 74 Ibs 17.60 per lb 700 units At the close of the month, the company reported the following data 6,300 lbs Actual quantity of material purchased Actual cost of material purchased Ending materials inventory Actual units produced S 97,650 550 lbs. 750 units The materials quantity variance for the month would be closest to: 13,200 Unfavorable 10,032 Unfavorable 3,520 Unfavorable 3,100 Unfavorable A. S B. S None of the above 18 Britt &Sons manufactures a product with the Sollowing unit standards related to direct labor Standard hours Standard rate 4 labor-hours per uni ? per labor-hour Partial production data for the most recent month are shown belouw BudsssAstual Actual 3,350 Production (units) Direct labor hours Direct labor cost 3.500 14,000 ? 114,325 An analysis of results for the month incladed the following variances: Direct labor spending variance Direct labor efficicncy variance 1,765 Unfavorable 7,140 Unfavorable en this information, total actual hours of direet labor in the period was closest to C. D. E. 12,550 4,888 14,224 14,250 None of the above