Assume the following: The standard price per pound is $2.00. The standard quantity of pounds allowed per unit of finished goods is 4 pounds. The actual quantity of materials purchased and used in production is 51,000 pounds. The actual purchase price per pound of materials was $2.35. The company produced 13,000 units of finished goods during the period. What is the materials price variance? Multiple Choice $17,850 U $17,850 F $18,360 U $18,360 F