75. Using standard costs A) makes employees less "cost-conscious." B) makes management by exception more difficult. C) increases clerical costs. D) provides a basis for evaluating cost control. 76. The direct materials budget shows: Units to be produced Total pounds needed for production Total materials required What are the direct materials per unit? A) Cannot be determined from the data provided. B) 0.38 pounds C) 3.8 pounds D) 3.0 pounds 2,400 7,200 9,120 77. The direct materials quantity standard should A) exclude quality considerations. B) always be expressed as an ideal standard. C) allow for normal spoilage. D) exclude unavoidable waste. 78. The per-unit standards for direct labor are 2 direct labor hours at $15 per hour. If in producing 1,200 units, the actual direct labor cost was $32,000 for 2,000 direct labor hours worked, the total direct labor variance is A) $4,000 favorable. B) $1,200 unfavorable. C) $4,000 unfavorable. D) $2,500 unfavorable