21 1. A suit company has the following standards to make one suit: Standard Quantity Standard Price Direct materials 4 yards per unit $9.50 per yard Direct labor 2 hours per unit $12.00 per hour The company purchased 4,000 yards of material in March for $40,000. The company used 3,800 yards in March in order to make 900 suits. The direct materials price variance is: Answer a. $2,000 unfavorable. b. $1,900 unfavorable. c. $1,900 favorable. d. $2.000 favorable