A corporation's standards are: Direct materials Direct labor Variable overhead Last month's results were: Budgeted output Output Materials used in production Materials purchased Direct labor hours worked Cost of material purchases Direct labor cost Multiple Choice $6,840 F Standard Quantity (Hours) $3,623 U 5.3 pounds 0.8 hours 0.8 hours Standard Price (Rate) $ 4.00 per pound $ 13.00 per hour $ 4.00 per hour Variable overhead cost The company applies variable overhead on the basis of direct labor hours. The materials quantity variance for last month was: 4,300 units 4,300 units 24,500 pounds 20,200 pounds 6,400 hours $ 42,800 $ 14,300 $ 4,150 Unit Standard Cost $ 21.20 $ 10.40 $ 3.20

A connoration's standiards ane: The materials quantity variance for last month was: Multiple Chaice $6,840F $3,623U