1. Freesia, Inc. recently completed 56,000 units of a product that was expected to consume 4 kilogram (kg) of direct material per finished unit. The standard price of the direct material was $8.50 per kg. The firm purchased 228,000 kg at $1,881,000 and consumed all of that in production. The direct material price variance during the period was: $57,000 F $57,000 U $14,000 F $14,000 U