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? O A. $100,700 favorable B. $99,750 unfavorable O C. $100,700 unfavorable O D. $99,750 favorable lick to select your answer and then click Check