Consider the Following Information

Multiple Choice

Consider the following information:
Direct material purchased and used, 80,000 gallons
Standard quantity of direct material allowed for May production, 76,000 gallons
Actual cost of direct materials purchased and used, $176,000
Unfavorable direct-material quantity variance, $9,400
The direct-material price variance is:

A) $11,400F.
B) $11,400U.
C) $12,000F.
D) $12,000U.
E) none of the other answers are correct.