Waterway Industries expects direct materials cost of $8 per unit for 50000 units (a total of $400000 of direct materials costs). Waterway's standard direct materials cost and budgeted direct materials cost is

Standard Budgeted

$400000 per year $400000 per year

$400000 per year $8 per unit

$8 per unit $400000 per year

$8 per unit $8 per unit