The following estimates relate to production of 100 units of part number 260. Item Quantity (pounds) Direct materials in finished unit 10.0 pounds Indirect materials used during production 4 pounds Spoilage during production .8 pounds Total 11.2 pounds Using ideal standards, the standard direct material quantity is O.108 pounds per unit. .104 pounds per unit. .100 pounds per unit. .112 pounds per unit. The per-unit standards for direct materials are 5 pounds at $8 per pound. If the purchasing manager agrees to purchase 300 pounds for $2,500, there will be a favorable total materials variance. an unfavorable materials price variance. a favorable materials price variance. an unfavorable total materials variance. Bond Company uses a budgeted direct labor rate of $15 per hour. The company expects to operate at 12,000 direct labor hours each month. In November, direct labor totaling $176,700 is incurred in working 11,400 direct labor hours. A static budget report would indicate that direct labor for November was $ 5,700 unfavorable. $ 6,000 unfavorable. $ 3,300 favorable. $ 9,000 favorable