A company uses the following standard costs to produce a single unit of output.

During the latest month, the company purchased and used 58,000 pounds of direct materials at a price of $1.20 per pound to produce 10,000 units of output. Direct labor costs for the month totaled $36,729 based on 4,770 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $16,500 and fixed manufacturing overhead incurred was $14,000. Based on this information, the direct materials price variance for the month was:

Direct materials	6 pounds at $1.00 per pound	=	$	6.00
Direct labor	0.5 hour at $8.00 per hour	=	$	4.00
Manufacturing overhead	0.5 hour at $4.10 per hour	=	$	2.05

8,000U

13,600F

2,000F

11,600U

13,600U