roses, incorporated made a batch of flower arrangements that were sold to grocery stores for valentine's day. the standard and actual costs of the roses used in each arrangement are as follows: note: do not round intermediate calculations. standard actual number of roses per arrangement 16 16.1 price per rose $ 1.60 $ 1.58 the company made and sold 500 of the valentine's day arrangements. based on this information the materials usage variance was multiple choice $161.00 favorable. $80.00 favorable. $161.00 unfavorable. $80.00 unfavorable.