ILITOLU U USEU IS 15,000 gallons, the standard quantity of direct material allowed is 71,500 gallons, the actual cost of direct materials purchased and used is $193,900 and the direct material quantity variance is $9,450 unfavorable, the direct material price variance is: $11,200 . $11,200 . $8,600 F. $8,600 . None of the answers is correct