The standard cost card for one unit of a certain finished product shows the following: Additionally the fixed MOH is $6,000 if the total standard variable cost for one unit of finished product is standard price per pound for direct materials is: A. 4.00 B. $4.71 C. $5.00 D. $9.83 E. None of the above The standard cost card for a product indicates that one unit of the product requires 7 kilograms of a raw material at kilogram. The actual production of the product in April was 870 units, but production had been budgeted for 850 units During April 8, 200 kilograms of the raw material were purchased for $6, 888 and 7, 150 kilograms of the raw material used in production. the material variances for April were