Use the following for the next five questions: The following data is given for the Walker Company: Budgeted production...............................................1,000 units Actual production........................................................980 units Materials: Standard price per lb..................................................... ..$2.00 Standard pounds per completed unit....................................12 Actual pounds purchased and used in production.............11,800 Actual price paid for materials........................................$23,000 Labor: Standard hourly labor rate....................................$14 per hour Standard hours allowed per completed unit........................4.5 Actual labor hours worked................................................4,560 Actual total labor costs..................................................$62,928 The direct material price variance is: $600 F $600 U $80 F $80 U