Perez, in recently completed 56,000 units of a product that was expected to consume four pounds of direct material per finished unit. The standard price of the direct material was $8.50 per pound. If the firm purchased and consumed 228,000 pounds in manufacturing (cost-1.881,000), the direct - material quantity variance would be figured as:
a. $57,000F.
b. $34,000U.
c. $34.000F.
d. $57,000u.
e. None of the answers is correct
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