Gipple Corporation makes a product that uses a material with the quantity standard of 8.1 grams per unit of output and the price standard of $6.80 per gram. In January the company produced 4.200 units using 25,670 grams of the direct material. During the month the company purchased 28,200 grams of the direct material at $700 per gram. The direct materials purchases variance is computed when the materials are purchased The materials price variance for January is: Multiple Choice $6,804 Favorable $5.640 Unfavorable $6,804 Unfavorable $5.640 Favorable