31 2.5 pts The Armstrong Corporation developed a flexible budget for its production process. Armstrong budgeted to use 13,000 pounds of direct material with a standard cost of $12 per pound to produce 18,000 units of finished product. Armstrong actually purchased 15,000 pounds and used 14,000 pounds of direct material with a cost of $27 per pound to produce 18,000 units of finished product. Given these results, what is Armstrong's direct material price variance? $195,000 unfavorable O $195,000 favorable $225,000 favorable $225,000 unfavorable