DI LemonTree Inc. has gatherd the following data for one of its products: Direct materials standard (2 pounds per unit @ $0.52/lb.) Actual direct materials purchased Actual Direct Materials Used (AQU) Actual Price (AP) paid per pound How much is the direct materials price variance? $1.04 per finished good 33,000 pounds 27,000 pounds $0.64 OA. $3.960 favorable COB. $3,240 unfavorable OC. $3,960 unfavorable OD. $3,240 favorable L2