Edwards Corporation makes a product that uses a material with the quantity standard of 6 grams per unit of otput and the price standard of $3.00 per gram. In January the company produced 8,250 units using 54.000 grams of the direct material. During the month the company purchased 52,500 grams of the direct material at $3.20 per gram. The direct materials purchases variance is computed when the materials are purchased. The materials price variance for January is: $10,500 u $3,600F $10.500F $3,600