Kraft adopts a standard cost system, which specifies that each product uses a standard of $1$ pound direct materials and direct materials' standard price is $$26$ per pound. Kraft produced $4,790$ units of products in May. In that month, $5,030$ pounds of direct materials were purchased and used at the total cost of $$142,000.$ Calculate the direct materials price variance.

Multiple Choice

$$27,780$ unfavorable

$$10,320$ favorable

$$17,460$ unfavorable

$$11,220$ unfavorable