You have the following information regarding ABC Company for the year 2018: Description Budgeted units produced and sold Actual selling price Sales volume variance for units sold Value 20,000 $140 3,000 (F) Sales volume variance for revenues Budgeted direct material input allowed per unit of output Actual direct material input allowed per unit of output $390,000 (F) four units five units Budgeted direct manufacturing labor cost per hour Actual direct manufacturing labor cost per hour Budgeted manufacturing overhead cost per unit of output Actual manufacturing overhead costs per unit of output Total budgeted variable costs per unit of output Total actual variable costs per unit of output $40 $42 $14 $17.1 $110 $86 Budgeted direct manufacturing labor allowed per unit of output 0.6 hour Actual direct manufacturing labor allowed per unit of output Budgeted and actual fixed costs 0.45 hour $100,000 Price variance for direct materials is: a. 136,000 U b. 136,000 F c. None of them d. 920,000 F e. 4,599,958 U