QUESTIONS Nestor Corporation makes a product that uses a material with the following standart Standard quantity..............20 por unit Standard price $4.00 per kg Standard cost ..... $32.80 per unit The company budgeted for production of 3,100 units in August, but actual production was 3,200 units. The company that and se 27,600 kg. of direct material at a total cost of $118,900. The materials quantity variance for August in downto $5,576 Unfavorable $8,500 Favorable $5,576 Favorable $5,440 Unfavorable. $8,500 Unfavorable $5,440 Favorable. $8,720 Unfavorable. $8,720 Favorable