Marburg Co. expects direct materials cost of $5 per unit for 100,000 units (a total of $500,000 of direct materials costs). Marburg's standard direct materials cost and budgeted direct materials cost is:
$5 per unit (Standard); $500,000 per year (Budgeted)
$5 per unit (Standard); $5 per unit (Budgeted)
$500,000 per year (Standard); $5 per unit (Budgeted)
$500,000 per year (Standard); $500,000 per year (Budgeted)