13 Company W has a material standard of 2.1 pounds per unit of output. Each pound has a standard price of $12 per pound. During February, Co W paid $57,600 for 4910 pounds, which were used to produce 2480 units. What is the direct materials price variance? (Do not round your intermediate calculations.) O $1880 unfavorable O $1320 favorable O $1880 favorable $1320 unfavorable