20. A dress company has the following standards to make one dress:

Standard Quantity Standard Price

Direct materials 3 yards per unit $6.50 per yard

Direct labor 1.5 hours per unit $8.00 per hour

The company purchased 3,000 yards of material in March for $21,000. The company used 2,800 yards in March in order to make 7,700 dresses. The direct materials price variance is:

A. $1,400 unfavorable.

B. $1,500 unfavorable.

C. $1,400 favorable.

D. $1,500 favorable.