The standard amount of materials required to make one unit of Product Q is 6 pounds. Tusa's static budget showed a planned production of 4,300 units During the period, the company actually produced 4,400 units of product. The actual amount of materials used averaged 5.9 pounds per unit. The standard price of material is $2 per pound. Based on this information, the materials usage variance was Multiple Choice $880 favorable $1,180 favorable $880 unfavorable $1180 unfavorable. Item to Classify Standard Actual Sales Revenue 842,000 868,000 Mages 147,000 152,200 S&A Expenses 422,000 432,200 Cost of Goods Sold 632,200 622,000 The sales revenue flexible budget variance was: Multiple Choice $26,000 favorable. $15,800 favorable. $26,000 unfavorable. $15,800 unfavorable