J & C Electronics, Inc. gathered the following direct materials cost information for the month of March:

Actual quantity purchased	34,700 gallons
Actual quantity used in production	33,900 gallons
Actual price per gallon purchased	$ 8.50
Standard price per gallon	$ 8.85
Standard quantity allowed for actual production	34,400 gallons

The direct materials inventory is:

$6,800F

$7,080U

$4,250F

$4,425U

The direct materials price variance is:

$11,865U

$12,145F

$4,250U

$4,425F

The direct materials usage variance is:

$6,800U

$7,080F

$4,425F

$4,250U