The following data relate to product no. 89 of Mansion Corporation:

Direct material standard: 4 square feet at $2.50 per square foot

Direct material purchased: 33,000 square feet at $2.70 per square foot

Direct material consumed: 31,700 square feet

Manufacturing activity: 7,800 units completed

Use the information to calculate the following variances.

The direct-material price variance is:

Multiple Choice

• $6,600 F.
• $6,340 F.
• $6,600 U.
• $6,400 U.
• $6,340 U.