The direct materials price variance for the recent accounting period is $8,000 unfavorable. The direct material associated with this variance had a standard cost of $200,000. At the end of the accounting year, the standard cost of the direct material is residing in the following:

Direct materials inventory$20,000Work in process inventory$30,000Finished goods inventory$50,000Costs of goods sold$100,000Total standard costs of direct materials$200,000

Assuming that the unfavorable variance of $8,000 is a significant (material) amount for this company, how much of the variance would be charged to the finished goods inventory?

Group of answer choices

$0

$800

$2,000

$4,000

$8,000