Use the following to answer questions 30-32:

Bridgeware Company has a materials price standard of $6.00 per pound. Two thousand pounds of materials were purchased at $6.60 a pound. The actual quantity of materials used was 2,000 pounds, although the standard quantity allowed for the output was 1,800 pounds.

30.	Bridgeware Company's materials price variance is
	A)	$120 U.
	B)	$1,200 U.
	C)	$1,080 U.
	D)	$1,200 F.

31.	Bridgeware Company's materials quantity variance is
	A)	$1,200 U.
	B)	$1,200 F.
	C)	$1,320 F.
	D)	$1,320 U.

32.	Bridgeware Company's total materials variance is
	A)	$2,400 U.
	B)	$2,400 F.
	C)	$2,520 U.
	D)	$2,520 F.