Oceanside Co. makes brass fittings for boats. The standards for one of their products are: Direct materials: 2 lbs. of brass per unit at $12 per lb. Direct labor: 4 DLH per unit at $18 per DLH Oceanside actually used 7,500 pounds of brass at an actual cost of $98,400 to make 3,000 fittings during the month. What is the direct materials price variance? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) O A. $3,360 U O B. $8,400 F O C. $8,400 U O D. $3,360 F