12.One material is used in the manufacture of product X. The total cost of the material(purchased and used) in a period was $4,000. In the period the direct material price and usage variances were $200 adverse and $300 favourable respectively and 1 ,000 units were manufactured.What is the standard direct material cost per unit for product X?
A.$3.80
B.$3.90
C.$4.10
D.$4.30
答案：$4.10
Total cost = $4 ,000
L ess the adverse direct material price variance $200 plus the favourable direct material usage variance = $4, 100 (total standard material cost)
Total standard cost per unit = $4.10 (4,100/ 1,000)
