Variable manufacturing overhead is applied to products on the basis of direct labor hours. The stand cost card for one unit of product is as follows: Standard costs (1) * (2) (1) (2) Standard quantity or Standard Price or hours rate 6 ounces $0.50 per ounce 0.6 hours $30.00 per hour 0.6 hours $10.00 per hour $3.00 18.00 6.00 Direct materials Direct labor Variable manufacturing overhead Total standard cost per unit $27.00 During June, 2000 units were produced. The costs associated with June's operations were as follows: $10,800 Material purchased: 18,000 ounces at $0.60 per ounce Material used in production: 14,000 ounces Direct labor: 1,100 hours at $30.50 per hour Variable manufacturing overhead costs | incurred $33,550 $12,980 Q: What is direct material price variance? O A. $1,800 F B. $1,400 F O c. $1,400 u OD. $1,8000