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31. Backyard Creations purchased 7,000 feet of copper tubing at a price of $2.70 per foot and used 7,200 feet during the period. The standard

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31. Backyard Creations purchased 7,000 feet of copper tubing at a price of $2.70 per foot and used 7,200 feet during the period. The standard price of the copper tubing was $2.50 per foot. What is Backyard Creations' direct materials price variance for the period? a. $1,400 favorable b. $1,400 unfavorable c. $540 favorable d. $540 unfavorable Unit 62. L02 B

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