A company provided the following direct materials cost information. Compute the direct materials price variance.

Standard costs assigned:

Direct materials standard cost (416,000 units @ 2.10/unit) $873,600

Actual costs:

Direct materials costs incurred (415,850 units @ $2.20/unit) $914,870

A. $873,600 Favorable.

B. $873,600 Unfavorable.

C. $41,585 Unfavorable.

D. $41,585 Favorable.

E. $41,600 Favorable.