Keegan Inc. budgeted? 10,500 pounds of direct materials costing? $18.00 per pound to make? 4,900 units of product. The company actually purchased? 10,600 pounds of direct materials costing? $27.50 per pound to make the? 4,900 units. What is the direct materials price? variance?

A.

?$99,750 unfavorable

B.

?$100,700 favorable

C.

?$100,700 unfavorable

D.

?$99,750 favorable