Oliver Enterprises has collected the following data for one of its products: Direct materials standard (2 pounds per unit @ $0.54/b.) Actual direct materials purchased Actual Direct Materials Used (AQU) Actual Price (AP) paid per pound How much is the direct materials price variance? $1.08 per finished good 37,000 pounds 21,000 pounds $0.64 O A. $3,700 unfavorable OB. $2,100 unfavorable C. $2,100 favorable OD. $3,700 favorable