7 At Eady Corporation, maintenance is a variable overhead cost that is based on machine-hours. The performance report for July showed that actual maintenance costs totaled $12,360 and that the associated rate variance was $400 unfavorable. If 6,500 machine-hours were actually worked during July, the standard maintenance cost per machine-hour was: Multiple Choice $1.90 per MH $1.96 per MH $1,84 per MH $2.02 per MH 00 Gipple Corporation makes a product that uses a material with the quantity standard of 9.1 grams per unit of output and the price standard of $7.80 per gram. In January the company produced 5,200 units using 26,670 grams of the direct material. During the month the company purchased 29,200 grams of the direct material at $7.90 per gram. The direct materials purchases variance computed when the materials are purchased. The materials price variance for January is: Multiple Choice $4,732 F O $2,920 U O $4,732 U $2,920 F