The standard amount of materials required to make one unit of Product O is 4 pounds Tusa's static budget showed a planned production of 3800 units. During the period the company actually produced 4, 100 units of product The actual amount of materials used averaged 39 pound per unit. The standard price of material pound Based on this information, the materials usage variance was $410 favorable $380 unfavorable $410 unfavorable $380 favorable