Backyard Creations purchased 7.000 feet of copper tubing at a price of $2.50 per foot and used 7.200 feet during the period. The standard price of the copper tubing was $2.70 per foot. What is Backyard Creations' direct materials price variance for the period? $1,400 unfavorable $1.400 favorable O $540 favorable $540 unfavorable