Consider the following information: Direct material purchased and used, 70,000 gallons Standard quantity of direct material allowed for May production, 67,000 gallons Actual cost of direct materials purchased and used, $128,500 Unfavorable direct-material quantity variance, $5,850 Standard material price, $1.95 per gallon

The direct-material price variance is:

A. $11,600 F

B. $7,350 U.

C. $7,350 F.

D. $8,000 F.