Riverside Incorporated's actual production for August is 2,000 units. The standard cost for raw material number 321 is $60 per unit consisting of 3 pounds per unit at $20 per pound. The actual cost for raw material number 321 in August amounted to $57.60 per unit consisting of 3.2 pounds per unit at $18 per pound. The resulting budget variance for raw material number 321 in August was therefore $4,800 F (2,000 units ($60.00 - $57.60). What amount of Riverside Incorporated's $4,800 F budget variance in March is attributable to the cost per pound of raw material number 321? Multiple Choice $8,000 F $8,000 U $12,800 F $12,800 U