For each unit of finished products, Dolphin Ceramics has a standard usage of 1 pound direct materials. Direct materials have a standard price of $26 per pound. In April, Dolphin Ceramics produced 4,700 units and paid $132,200 for 4,950 pounds direct materials. Calculate the direct materials price variance. Multiple Choice O $2,600 favorable $12,600 unfavorable $3,500 unfavorable $10,000 unfavorable