Adonewale has the following standard cost to produce a king size party sub. DM 4 lbs @ $3.00 per lb. = $12.00 per sub DL 1/2 hour @ $8.00 per hour = $ 4.00 per sub During December, Adonewale produced 1,000 party subs, bought and used 4,100 pounds of meat at $3.20 per lb. and used 490 hours of labor at a total cost of $4,018. What is the direct material usage variance? $300 favorable $300 unfavorable $1,200 favorable $320 unfavorable