13. Scotto Designs has the following standards to make one scarf: Direct materials Direct labor Standard Quantity 1.2 yards per scarf 0.15 hours per scarf Standard Pricembre $4.70 per yard $11.00 per hour The company used 985 yards of material in order to make 800 scarves in April. The company purchased 1,100 yards at $4.60 per yard. How much is the direct materials price variance? A) $98.50 favorable B) $110 favorable C) $8 unfavorable D) $118 unfavorable