Suppose you make special helmets to sell to Darth Vader, and you order special metal to use in the helmets. The following is information regarding the price and material usage for March 2021.

Purchased Quantity of the metal: 27 lb
Used Quantity of the metal: 25 lb
Standard Price of metal: $32/lb

Actual Price of metal: $31.50
Standard Quantity of metal per helmet piece: 12 lb/helmet
Direct Materials Quantity Variance: $32 U
Helmets produced: 2

What was the direct materials price variance in March 2021?

options:

	$12.5F
	$32U
	$96U
	$13.5F