Joiner Corporation recently purchased 27,000 gallons of direct material at $5.80 per gallon. Usage by the end of the period amounted to 25,000 gallons. If the standard cost is $6.40 per gallon and the company believes in computing variances at the earfiest point possible, the direct-moterial price variance would be calculated as: Muliple Choice $15,000F 516,200F 51,200F 515,0004