Walsh Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours. Standard Quantity or Hours per Standard Price Inputs Unit of Output or Rate 7.00 Per gram Direct materials 5.0 grams per $21.30 hour Direct labor 0.30 hours Variable per $9.60 hour manufacturing 0.30 hours overhead The company has reported the following actual results for the product for June: 8,500 units Actual output 48,100 grams Raw materials purchased per 7.70 gram $ Actual price of raw materials 42,490 grams Raw materials used in production 2,300 hours Actual direct labor-hours per $ 21.70 hour Actual direct labor rate Actual output 8,500 units Raw materials purchased 48,100 grams Actual price of raw materials per 7.70 $ gram Raw materials used in production 42,490 grams Actual direct labor-hours 2,300 hours per $ 21.70 hour Actual direct labor rate per 9.80 Actual variable overhead rate $ hour The raw materials price variance for the month is closest to: Select one: a. $29,743 F b. $33,670 F O, c. $29,743 U d. $33,670 U