16.The following data is given for the Stringer Company:

Budgeted production	906 units
Actual production	1,059 units
Materials:
Standard price per ounce	$1.84
Standard ounces per completed unit	10
Actual ounces purchased and used in production	10,908
Actual price paid for materials	$22,361
Labor:
Standard hourly labor rate	$14.81 per hour
Standard hours allowed per completed unit	4.1
Actual labor hours worked	5,453.85
Actual total labor costs	$83,171
Overhead:
Actual and budgeted fixed overhead	$1,002,000
Standard variable overhead rate	$25.00 per standard labor hour
Actual variable overhead costs	$152,708
Overhead is applied on standard labor hours.

Round your final answer to the nearest dollar. Do not round interim calculations.

The direct materials price variance is

a.$2,290.68 unfavorable

b.$5,726.7 unfavorable

c.$5,726.7 favorable

d.$2,290.68 favorable