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? O $4,860 Favorable O $7760 Unfavorable O $7.760 Favorable $2,900 Favorable O $2.900 Unfavorable $4,860 Unfavorable