A company developed the following per-unit standards for its product: 5 kilograms of direct materials at $3.00 per kilogram. Last month, 1000 kilograms of direct materials were purchased for $2970. Also last month, 680 kilograms of direct materials were used to produce 140 units What was the direct materials price variance for last month? $30 favourable C$30 unfavourable $12030 unfavourable $12030 favourable