Oliver Enterprises has collected the following data for one of its products: Direct materials standard (3 pounds per unit @ $0.60 b.) Actual direct materials purchased Actual Direct Materials Used (AQU) Actual Price (AP) paid per pound $1.80 per finished good $38,000 pounds 37,000 pounds $0.64 How much is the direct materials price variance? O A. $1,520 unfavorable O B. $1,480 unfavorable OC. $1,520 favorable O D. $1,480 favorable