Goldbury Corp. planned to use 1 yard of plastic per unit budgeted at $81 a yard. However, the plastic actually costed $80 per yard. The company used 2,900 yards and produced 2,960 units. How much is the materials price variance? $2,900 Unfavorable O $7,760 Unfavorable $2,900 Favorable O $4,860 Favorable O $4,860 Unfavorable O $7,760 Favorable