Assume 35,000 gallons of direct material was purchased for $5.70 per gallon and 33,000 gallons were used. If the standard cost is $6.30 per gallon and variances are calculated at the earliest point possible, the direct material price variance would be: Multiple Choice O $1,200 F. $19,800 F. $19,800 U. $21,000 F. $21,000 u