The following direct material information is available for company a's most recent month of operations: standard price per unit of input . . $16 per pound actual price per unit of input . . $14 per pound direct materials price variance . . $120,000 f total direct materials variance . . $40,000 f the actual output during the period was 26,625 units. the direct materials inventory increased by 2,000 pounds during the period. the standard quantity of direct material allowed is