The Swenson Corporation has a standard costing system. The following data are available for June:

$\backslash$table$[[$Actual quantity of direct materials purchased,$$35,000,$pounds$],[$Standard price of direct materials,$$4,$per pound$],[$Material price variance,$$7,000,$unfavorable$],[$Material quantity variance,$$4,200,$favorable$]]$

The actual price per pound of direct materials purchased in June is:

A$)$ $$4\mathrm{.}20$

B$)$ $$4\mathrm{.}08$

C$)$ $$4\mathrm{.}32$

D$)$ $$3\mathrm{.}92$

$39.$ Coblentz Fabrication Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine$-$hours $($MHs$)$ at $$6\mathrm{.}20$ per $MH.$ The company had budgeted its fixed manufacturing overhead cost at $$40,000$ for the month. During the month, the actual total variable manufacturing overhead was $$48,970$ and the actual total fixed manufacturing overhead was $$43,000.$ The actual level of activity for the period was $8,300MHs.$ What was the total of the variable overhead rate and fixed manufacturing overhead budget variances for the month?

A$)$ $$2,490$ Unfavorable

B$)$ $$510$ Favorable

C$)$ $$510$ Unfavorable

D$)$ $$2,490$ Favorable

$40.$ The standards for direct materials in making a certain product are $20$ pounds at $$0\mathrm{.}75$ per pound. During the past period, $56,000$ units of product were made and the materials quantity variance was $$30,000U.$ The number of pounds of direct material used during the period amounted to:

A$)1,200,000$

B$)1,080,000$

C$)1,160,000$

D$)784,000$