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Delaware Corp. prepared a master budget that included $20,000 for direct materials, $28,600 for direct labor, $15.700 for variable overhead and $39,000 for fixed overhead. Delaware Corp. planned to sell 4.000 units during the period, but actually sold 4.300 units. What would Delaware's direct materials cost be if it used a flexible budget for the period based on actual sales? (Do not round your intermediate calculations.) Multiple Choice $78,905 $20 165 $21,500 $18.923 Oxford Co. has a materials standard of 21 pounds per unit of output. Each pound has a standard price of $13 per pound. During February. Oxford Co. paid $57,300 for 4,890 pounds, which were used to produce 2.410 units. What is the direct materials price variance? Multiple Choice $6,830favorable $6,830 unfavorable $6,270 unfavorable $6.270 favorable