Huron Company produces a commercial cleaning compound known as Zoom. For one unit of Zoom, the following information is given:

	Standard Quantity for 1 unit of Zoom		Standard Price
Direct material	4.6	pounds	$	2.50	per pound

During the most recent month, the following actual results were recorded:

• 15,000 pounds of the material were purchased at a cost of $2.00 per pound (total $30,000).
• The company produced 3,000 units of Zoom, using all 15,000 pounds of the material.

What is the direct material price variance?

	A.	$3,000, Unfavorable
	B.	$4,500, Favorable
	C.	$7,500, Favorable
	D.	$2,400, Unfavorable

What cost of the direct material should have been incurred to make 3,000 units of Zoom?

	A.	$30,000
	B.	$37,500
	C.	$27,600
	D.	$34,500