Saved Help Seve & Exits Shade Company adopted a standard cost system several years ago. The standard costs for direct labor and direct materials for its Single product are as follows: Materials (5 kilograms/unit $1200/logram Direct labor (3.5 hours/unit-$2000 hourThe operating data shown below were taken from the records for December Units completed during the period Budgeted output 7200 units Purchases of materials in kilograms) Use of materials in kilograms) 38450 Materials purchase-price variance $1600 favorable 7660 units 40,000 The actual direct materials purchase price (AP) per kilogram for December to two decimal places was The direct materials usage variance for December was: $1,800 unfavorable. $1,800 favorable. $59.400 unfavorable. $59.400 favorable. Multiple Choice o $1,800 unfavorable. o $1,800 favorable. search