Puve, incorporated, manulactutes o shale product in which varbble manufocturing everhead is assigned on the basis of standard direct labor hourk. The company uses a standatd cost system and has estabished the following standards for one unt of product: During March, the following activity was recooted ty the company - The cempany pretucet 2,400 unts during the month. - A totw of 19,400 pounds of inaterial wore purchased an a cest of $13.580. - There was no begining invertory of materiss en tand to start the month; at the end of the aconth, 3.620 pounds of material remained in Bhe warehouse - Warible manufacturing evertead cosis durng Morch iotaled \$14,061. The duect materis purchases variance is cemputed when the materials are purchated Muple choce stumes