Integrity Products Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labor-hours and its standard cost card per unit is as follows: Direct materials per unit: 5 pounds at $14 per pound Direct labor per unit: 2 hours at $15 per hour Variable overhead: 2 hours at $10 per hour Budgeted Fixed advertising expenses: $9,000 Budgeted Fixed sales expenses: $25,000 Budgeted Fixed shipping expenses: $15,500 The planning budget for April 2021 was based on producing and selling 3,000 units. However, during April the company actually produced and sold 2,900 units, at a selling price of $300 per unit, and incurred the following costs: (a) Purchased 14,000 pounds of raw materials at a cost of $15 per pound. All of this material was used in production. (b) Direct laborers worked 6,000 hours at a rate of $16.00 per hour (c) Total variable manufacturing overhead for the month was $65,000 (d) ACTUAL: Total fixed advertising expenses were $10,000. Total fixed sales expenses were $24,000. Total fixed shipping expenses were $15,000.

Question:(4) What is the materials price variance for April? Favorable or Unfavorable?