A dress company has the following standards to make one dress:

Standard Quality	Standard Price
Direct materials	3 yards per unit	$6.50 per yard
Direct labor	1.5 hours per unitM	$8.00 per hour

The company purchased 3,000 yards of material in March for $21,000. The company used 2,800 yards in March in order to make 7,700 dresses. The direct materials price variance is

A	$1,400 unfavorable
B	$1,500 unfavorable
C	$1,400 favorable
D	$1,500 favorable