Use the following to answer questions 15-19: Chicken Nuggets, LLC, provides chicken nuggets to fast food restaurants. The standard cost card for chicken nuggets indicates each nugget takes two ounces of chicken meat at $0.03 per ounce, 30 seconds of direct labor at $12.00 per hour, and 30 seconds of overhead at $6.00 per hour, for a total standard cost of $0.21 per nugget. Current production cost for 200,000 nuggets shows material cost of $10,920 for 420,000 ounces of chicken at $0.026 per ounce; $21,120 for 1,600 hours of direct labor at $13.20 per hour; and $9,600 of overhead applied for 1,600 hours at $6.00 per hour. Legend: U = Unfavorable F=Favorable 15. The direct material flexible budget variance is calculated to be: A. $2,100 F B. $2,000 FT C. $1,500 F D. $ 1,080 F E. $1,120 U 16. The direct material quantity (usage) variance is calculated to be: *A. $2,100 F B. $1,680 F C. $1,500 F D. $550 U E. $600 U 17. The direct material price variance is calculated to be: A. $2,100 F B. $1,680 F C. $1,500 F D. $550 U E. $600 U 18. The direct labor efficiency variance is calculated to be: A. $800 F B. $880 F C. $1120 U D. $1920 U E. $1,760 U 19. The direct labor rate variance is calculated to be: A. $800 F B. $880 F C. $1120 U D. $1920 U E. $1,760 U