35) Bumgardner Inc. has provided the following data concerning one of the products in its standard cost system. Standard Quantity or Hours per Unit of Outpistandard Price or Rate Inputs Direct materials 8.0 liters $5.00 per liter The company has reported the following actual results for the product for April: Actual output Raw materials purchased Actual price of raw materials Raw materials used in production 7,400units 65,400liters S 5.70 per liter 59,210liters The direct materials purchases variance is computed when the materials are purchased. The raw materials price variance for the month is closest to: A) $41,447 U B) S45,780 U C) $41,447 F D) $45,780 F