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The standard materials cost to produce 1 unit of Product R is 4 pounds of material at a standard price of $40 per pound. In

The standard materials cost to produce 1 unit of Product R is 4 pounds of material at a standard price of $40 per pound. In manufacturing 8,000 units, 31,000 pounds of material were used at a cost of $41 per pound. What is the total direct materials cost variance?

$9,000 unfavorable. $41,000 unfavorable. $32,000 unfavorable. $41,000 favorable. $9,000 favorable.

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