18)

Jackson Industries has collected the following data for one of its products:

Direct materials standard (6 lbs per unit at $0.55/lb): $3.30 per finished good

Actual direct materials purchased: $38,000 lbs

Actual Direct Materials Used (AQU): 35,000 lbs

Actual Price (AP) paid per lb: $0.60

How much is the direct materials price variance?

A) $1,750 unfavorable

B) $1,900 unfavorable

C) $1,900 favorable

D) $1,750 favorable