A company budgets direct materials of $1$ pound per unit of output. Each pound has a budgeted price of $$24$ per pound. During July, they paid $$134,000$ for $4,990$ pounds, which it used to produce $4,780$ units. Budgeted number of units were $5,000.$ What is the direct materials price variance?

$$14,240$ unfavorable

$$32,620$ unfavorable

$$19,280$ unfavorable

$$13,340$ favorable