The difference between standard costs and budgeted costs is that standard costs A) refer to a single unit while budgeted costs refer to the cost, at standard, for the number of budgeted units. B) arc calculated under ideal conditions, while budgeted costs are calculated for attainable conditions. C) are calculated for material while budgeted costs are calculated for labor. D) arc part of the management accounting system, while budgets are part of the financial accounting system. 19. A dress company has the following standards to make one dress: Standard Quantity Standard Price Direct materials 3 yards per unit S6.50 per yard Direct labor 1.5 hours per unit S8.00 per hour The company used 8,000 yards of material in order to make 2,500 dresses in April, direct materials quantity variance is: A) $3,250 unfavorable. B) $ 1,500unfavorable. C) $ 1,500 favorable. D) $3,250 favorable