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Company X's budget for 2019 Q1 (for one unit) : Directmaterials7 gallons at $6 per gallon Direct manufacturinglabor11 hours at $12 During 2019 Q1, company

Company X's budget for 2019 Q1 (for one unit):

Directmaterials7 gallons at $6 per gallon

Direct manufacturinglabor11 hours at $12

During 2019 Q1, company X produced 2,100 units; purchased and used 14,000 gallons of DM costing $81,200. Direct labor totaled 23,600 hours for $306,800.

Calculate the direct materials price variance for 2019 Q1 = $

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