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Sanchez Company's output for the current period was assigned a $320,000 standard direct materials cost. The direct materials variances included a $8,000 favorable price variance

Sanchez Company's output for the current period was assigned a $320,000 standard direct materials cost. The direct materials variances included a $8,000 favorable price variance and a $4,800 unfavorable quantity variance. What is the actual total direct materials cost for the current period?

Multiple Choice

$332,800.

$328,000.

$323,200.

$307,200.

$316,800.

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