1. Sapphire Corporation purchased and consumed 81,000 gallons of direct material that was used in the production of 14,000 finished units of product. According to engineering specifications, each finished unit had a manufacturing standard of six gallons. If a review of Sapphire's accounting records at the end of the period disclosed a material price variance of $8,100U and a material efficiency/ quantity variance of $1,800F, what is the actual price paid for a gallon of direct material?

   a		$0.60
   b		$0.70
   c		$0.40
   	d	$0.50