Question 32 7.14 pts ABC Company makes a product that uses a material with the quantity standard of 7.3 grams per unit of output and the price standard of $6.10 per gram. In January the company produced 3,400 units using 24,870 grams of the direct material. During the month the company purchased 27,400 grams of the direct material at $6.00 per gram. The direct materials price variance for January is: O $2.740 F O $2,482 F 0 $2,740 U 0 $2,482 U