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Information on OCP's direct materials costs for the current month is as follows: actual quantity of direct materials purchased and used, 30,000 pounds; actual cost

Information on OCP's direct materials costs for the current month is as follows: actual quantity of direct materials purchased and used, 30,000 pounds; actual cost of direct materials, $84,000; direct materials efficiency variance, $3,000 U; standard quantity of direct materials allowed for the current month's production, 29,000 pounds. Based on the presented information, OCP's direct materials price variance for the month is closest to

a.

$2,800 F

b.

$2,800 U

c.

$6,000 U

d.

$6,000 F

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