Clear Manufacturing uses powdered plastics (PPS) to manufacture a high-pressure board used in a digital equipment product, Flex 10. Information concerning its operation in June is as follows: Budgeted units of Flex 10 for June Budgeted usage of PPS Actual number of units of Flex 10 manufactured PPS purchased and used Total actual cost of PPS used Direct materials usage variance 13,000 117,000 pounds 10,400 101,400 pounds $ 584,064 $ 56,160 unfavorable Clear does not maintain an inventory of materials, so the amount of materials used is equal to the amount of materials purchased. The direct materials purchase-price variance is: Multiple Choice $134,784 favorable. $148,200 favorable. $146,016 favorable. O $168,584 favorable. $187,200 favorable