The per-unit standards for direct materials arc 2 pounds at $4 per pound. Last month, 11,200 pounds of direct materials that actually cost $42,400 were used to produce 6,000 units of product. The direct materials quantity variance for last month was S3,200 favorable. $2,400 favorable. S3,200 unfavorable. $5,600 unfavorable. The standard rate of pay is S10 per direct labor hour. If the actual direct labor payroll was $39,200 for 4,000 direct labor hours worked, the direct labor price (rate) variance is A) $800 unfavorable. B) $800 favorable. C) SI.000 unfavorable. D) $1,000 favorable. 18. The Royal Business Professor Mullen Co. manufactures a product with a standard direct labor cost of two hours at $12.00 per hour. During July, 2,000 units were produced using 4,200 hours at $12.20 per hour. The labor quantity variance was A) $2,440 F. B) $2,400 U. C) $1,640 U. D) $2,440 U. 19 Old and Feeble Professor Mullen Co. manufactures a product with a standard direct labor cost of two hours at $12.00 per hour. During July, 2,000 units were produced using 4,200 hours at $12.20 ore hour. The labor price variance was A) $840 U. B) $3,240 U. C) S3.240F D) S2.400U. 20. A company developed the following per unit materials standards for its product: 3 pounds of direct materials at $4 per pound. If 12,000 units of product were produced last month and 37,500 pounds of direct materials were used, tic direct materials quantity variance was A) $3,600 favorable. B) $6,000 unfavorable. C) S3,600 unfavorable. D) $6,000 favorable