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Please show work as I seen answers for C and D Consider the following information: Direct material purchased and used, 80,000 gallons Standard quantity of

Please show work as I seen answers for C and D

Consider the following information: Direct material purchased and used, 80,000 gallons Standard quantity of direct material allowed for May production, 76,000 gallons Actual cost of direct materials purchased and used, $176,000 Unfavorable direct-material quantity variance, $9,400 The direct-material price variance is: A. $11,400F. B. $11,400U. C. $12,000F. D. $12,000U. E. None of these.

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