B) The direct materials price variance is: A) $21,450 unfavorable. $52,800 unfavorable. $22,890 favorable. $22,890 unfavorable. $21,450 favorable. C) D) 20) The Fins Company produces animated sharks and has collected the following data on one of its products - the Great White Shark. During the period the company produced 25,000 Great White Sharks. The following table shows information about the direct materials needed to produce the Great White Sharks: E) Direct materials standard (7 pounds @ $1.65/pound) Actual price of materials purchased Actual direct materials purchased and used $11.55 per finished unit $ 1.80 143,000 pounds