$0\mathrm{.}3$

$6$ marks

According to the information in the following table:

$\backslash$table$[[,\backslash$table$[[$Direct$],[$Material$]],\backslash$table$[[$Direct$],[$Labor$]]],[$Actual quantity used per unit,$4\mathrm{.}0$ pounds,$($c$)],[$Actual price paid,$$8$ per pound,$$12$ per hour$],[$Standard quantity per unit,$2$ pounds,$4$ hours$],[$Standard price per unit,$($a$),$$$11$ per hour$],[$Price variance,$$2,000(U),$$$1,000(U)$