Joiner Corporation recently purchased 26,000 gallons of direct material at $5.70 per gallon. Usage by the end of the period amounted to 24,000 gallons. If the standard cost is $6.10 per gallon and the company believes in computing variances at the earliest point possible, the direct-material price variance would be calculated as: Multiple Choice $10,400 U $9.500 F $800 F $10,400 F $9.500 U