Question: During May, Moon purchased 1 6 0 , 0 0 0 pounds of direct material at a total cost of $ 3 0 4 ,

During May, Moon purchased 160,000 pounds of direct material at a total cost of
$304,000. The total direct labor wages for May were $37,800. Moon manufactured
19,000 units of product during May using 142,500 pounds of direct material and
5,000 direct labor hours.
Compute direct material price variance for May.
 During May, Moon purchased 160,000 pounds of direct material at a

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