Assume 26,000 pounds of direct material was purchased for $70,200. If 23,100 pounds of direct material costing $62,370 was used to produce 7,800 units, and the direct material standard is 3 pounds at $2.50 per pound, the direct material price variance is: Multiple Choice 0 $4,620 F. 0 $4,620 U. 0 $5,200 F. 0 $5,200 U. 0 None of the answers is correct