Lucas Company Has Set Standards for the Manufacturing of Clay

Multiple Choice

Lucas Company has set standards for the manufacturing of clay pots to be 2 pounds of direct materials,per pot,at a cost of $3 per pound.During the current period,600 pounds of direct materials were purchased for $1,872.All of the direct materials were used to manufacture 295 pots.Lucas' direct materials price variance was

A) $102 (U) .
B) $72 (U) .
C) $102 (F) .
D) $70 (U) .