Adams Furniture produces desks and establishes the following standards for each unit produced:

Direct materials: $1\mathrm{.}2$ board feet

Rate per board foot: $$14\mathrm{.}50$

Direct labor: $5\mathrm{.}50$ hours

Rate per hour: $$25$

Last month, Adams made $5,000$ desks and used $6,200$ board feet of lumber, which was purchased for $$86,800.$ Based on this information, the materials price variance is

a$.$ $$3,000$ favorable.

b$.$ $$3,000$ unfavorable.

c$.$ $$3,100$ unfavorable.

d$.$ $$3,100$ favorable.