61 The standard materials cost to produce 1 unit of Product R is 6 pounds of material at a standard price of $40 per pound. In manufacturing 7,200 units, 40,500 pounds of material were used at a cost of $41 per pound. What is the direct materials price variance? Skipped Multiple Choice $108,000 unfavorable. $108,000 favorable. $40,500 favorable. $67,500 favorable. $40,500 unfavorable