Consider the following information: Direct material purchased and used, 94,000 gallons Standard quantity of direct material allowed for May production, 91,600 gallons Actual cost of direct materials purchased and used, $233,000 Unfavorable direct-material quantity variance, $6,240 The direct-material price variance is: Multiple Choice $11,400 . $7,440 F. $11,400 U. $7,440 U