The Spartan Company uses standard costing. The company makes and sells baseball bats. The following data are for the month of August: Actual cost of direct material purchased and used: $54,683 Material price variance: $4,917 favorabie Materials flexible budget variance: $22,360 unfavorable Standard cost per pound of material: $4 Standard cost per direct labor-hour: $5 Actual direct labor-hours: 5,800 hours Labor efficiency variance: $3,500 favorable Standard number of direct labor-hours per Bat: 1 hour Labor flexible budget variance: $20 favorable The total number of units of Bats produced during August was: O 14,400 6.500 10,800 3,600