Frogue Corporation uses a standard cost system. The following information was provided for the period that just ended: actual price per kilogram $3.00 actual kilograms of material used 31,000 actual hourly labor rate $18.10 actual hours of operation 4,900 labor hours standard price per kilogram $2.80 standard kilograms per completed unit 6 kilograms standard hourly labor rate $18.00 standard time per completed unit 1 hour actual total factory overhead $34,900 fixed factory overhead $18,000 standard fixed factory overhead rate $1.20 per labor hour standard variable factory overhead rate $3.80 per labor hour maximum plant capacity 15,000 hours plant operated during the period 10,000 hours units completed during the period 5,000 The direct materials cost variance is: A. $3,400 unfavorable B. $9,000 unfavorable C. $9,000 favorable D. $3,400 unfavorable The answer is B but i need help on how to do the