Machine Builders Inc

Multiple Choice

Machine Builders Inc.adopted a standard cost system several years ago that it uses in conjunction with its process cost system.The per-unit standard costs for direct materials and direct labor for its single product are as follows:
All materials are issued at the beginning of processing.The operating data shown below were taken from the records for July:
The sales volume variance,measured in terms of direct labor cost,for July was:

A) $6,600 favorable.
B) $7,200 favorable.
C) $51,000 unfavorable.
D) $57,600 unfavorable.
E) $72,000 unfavorable.