Oliver Enterprises has collected the following data for one of its products: Direct materials standard (5 pounds per unit @ $0.40/lb.) Actual direct materials purchased Actual Direct Materials Used (AQU) Actual Price (AP) paid per pound How much is the direct materials price variance? $2.00 per finished good 33,000 pounds 24,000 pounds $0.64 O A. $7,920 favorable OB. $5,760 favorable O C. $5,760 unfavorable OD. $7,920 unfavorable