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 4,740 units and paid $136,000 for 5,010 pounds direct materials. Calculate the direct materials price variance. Multiple Choice $5,740 unfavorable $17.600 unfavorable O O $4,840 favorable O $12,760 unfavorable