Aquatic Marine Stores Company manufactures special metallic materials and decorative fitings for luxury yachts that require highly skiled labor Aquatic uses standard costs to prepare its flexible budget. For the first quarter of the year, direct materials and direct labor standards for one of their popular products were as follows Direct materials: 5 pounds per unit, $6 per pound Direct labor 4 hours per unit $16 per hour During the first quarter, Aquatic produced 3,000 units of this product Actual direct materials and direct labor costs were $65,000 and $326,000, respectively. A. $15,000
B. $18,000
C. $65,000
D. $90,000