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Good Day Sir

I am having a bit of a challenge with the variance section, please help with the following:

A company manufactures a single product L, for which the standard material cost is as follows.

Material 14kg x$3 =$42/unit

During July, 800 units of L were manufactured, 12 000 kg of material were purchased for $33,600, of which 11,500kg were issued to production.

Co values all inventory at standard cost.

What are the material price and usage variances for July?

Answer is 2,400F & 900A

The method I have been taught to work out my variances is:

Price variance=2,400F
AQxAP 12,000×2.8(33,600/12,000)= 33,600
AQxSP 12,000×3 = 36,000

Materials variance
AQxAP=33,600
SQxSP=11,500×3=34,500 but this is incorrect

Please tell me how to work out SQxSP? Or even how to perhaps apply a different, but effective approach?

Thank you very much
Zuzie