During the Period Richeleau Produced 1,000 Units of Product

Multiple Choice

During the period Richeleau produced 1,000 units of product. The flexible budget for standard costs is: Direct materials $43,000
Direct labour 67,000
Variable overhead 30,000
Fixed overhead 25,000
Variances for the period are:
Direct materials price $ 400 U
Direct materials efficiency 500 F
Direct labour price 600 F
Direct labour efficiency 200 U
Variable overhead spending 300 F
Variable overhead efficiency 100 F
Fixed overhead spending 500 F
Fixed overhead production volume 1,000 U
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