During the most recent month, a company purchased 40,000 pounds of direct material for a total cost of $210,000. Per-unit materials standards for a finished unit are 3 pounds of direct materials at $5 per pound. Last month, 12.000 units of product were produced that actually used 37,500 pounds of direct material. Compute the direct materials PRICE variance $10,000 Unfavorable (Bad Thing) $15,000 Unfavorable (Bad Thing) $22,000 Unfavorable (Bad Thing) $27,500 Unfavorable (Bad Thing)