St. Paul Co. makes a product with the following standards: 2 lbs. of direct materials per unit at $12 per lb. . 4 direct labor hours per unit at $18 per direct labor hour The firm actually used 7,500 pounds of direct material at an actual cost of $98,400 to make 3,000 units during the month variance? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) O A $3,360 F OB. $8,400 U OC.$8.400 F OD.$3,360 U What is the direct materials price