Bay Surfboards manufactures fiberglass surfboards. The standard cost of direct materials and direct manufacturing labor is $186

per board. This includes 30 pounds of direct materials, at the budgeted price of $2 per pound, and 9 hours of direct manufacturing labor, at the budgeted rate of $14.00

per hour. Following are additional data for the month of July:

Units completed = 5,200 units

Direct material purchases = 180,000 pounds

Cost of direct material purchases = $576,000

Actual direct manufacturing labor-hours = 41,000 hours

Actual direct labor cost = $602,700

Direct materials efficiency variance = $ 1,400F

Requirement 2. Compute the actual pounds of direct materials used in production in July.

Begin by computing the number of pounds represented by the direct materials efficiency variance. Determine the formula, then complete the computation.

I tried too calculate it, but i just get the wrong answer.