please include work, i would like to understand. thank you!

Clear Manufacturing uses powdered plastics (PPS) to manufacture a high pressure board used in a digital equipment product, Flex 10. Information concerning its operation in June is as follows: Budgeted units of Flex 10 for June Budgeted usage of PPS Actual number of units of Flex 10 manufactured PPS purchased and used Total actual cost of PPS used Direct materials usage variance 11,500 103,500 pounds 9, 200 89,700 pounds $ 516,672 $ 49,680 unfavorable Clear does not maintain an inventory of materials, so the amount of materials used is equal to the amount of materials purchased. The direct materials purchase-price variance is: Multiple Choice $165,600 favorable. $149132 favorable O $119,232 favorable $129,168 favorable $131,100 favorable