Why isn't the right answer #$2?$ Where did I go wrong in my work? Please answer using the columnar approach.

Absolute Manipulation Manufacturing's $($AMM$)$ standards anticipate that there will be $6$ pounds of raw material used for every unit of finished goods produced. AMM

began the month of May with $4,500$ pounds of raw material, purchased $32,000$ pounds for $$57,600$ and ended the month with $3,700$ pounds on hand. The company

produced $5,200$ units of finished goods. The company estimates standard costs at $$2\mathrm{.}00$ per pound. The materials price and efficiency variances for the month of May

were as follows: