The Following Data Relate to Logan Corporation's Only Product: Direct

The following data relate to Logan Corporation's only product: Direct material standard: 4 square feet at $1.50 per square foot
Direct material purchased: 20,000 square feet at $1.60 per square foot
Direct material consumed: 19,200 square feet
Manufacturing activity: 4,600 units completed
The direct-material price variance is:

A) $1,920F.
B) $1,920U.
C) $2,000F.
D) $2,000U.
E) $2,880U.