During the Period Richeleau Produced 1,000 Units of Product The Direct Materials Inventory Increased During the Period by 1,000

Multiple Choice

During the period Richeleau produced 1,000 units of product. The flexible budget for standard costs is: $$\begin{array} { l r } \text { Direct materials } & \$ 43,000 \\\text { Direct labour } & 67,000 \\\text { Variable overhead } & 30,000 \\\text { Fixed overhead } & 25,000 \\\quad \text { Variances for the period are: } & \\\text { Direct materials price } & 400 \mathrm { U } \\\text { Direct materials efficiency } & 500 \mathrm {~F} \\\text { Direct labour price } & 600 \mathrm {~F} \\\text { Direct labour efficiency } & 200 \mathrm { U } \\\text { Variable overhead spending } & 300 \mathrm {~F} \\\text { Variable overhead efficiency } & 100 \mathrm {~F} \\\text { Fixed overhead spending } & 500 \mathrm {~F} \\\text { Fixed overhead production volume } & 1,000 \mathrm { U }\end{array}$$ The direct materials inventory increased during the period by 1,000 (at standard cost) . What was the actual cost of direct materials purchased during the period?

A) $41,900
B) $42,900
C) $43,100
D) $43,900