MC Qu. 10-47 Enrique Industries... Enrique Industries purchased and consumed 45,000 gallons of direct material that was used in the production of 10,000 finished units of product. According to engineering specifications, each finished unit had a manufacturing standard of five gallons. If a review of Enrique's accounting records at the end of the period disclosed a material price variance of $4,500U and a material quantity variance of $2,500F, what is the actual price paid for a gallon of direct material? (Do not round intermediate calculations.)