Oliver Enterprises has collected the following data for one of its products $2.04 per finished good $33,000 pounds 31,000 pounds $0.57 $0.51lb.) Direct materials standard (4 pounds per unit Actual direct materials purchased Actual Direct Materials Used (AQU) Actual Price (AP) paid per pound How much is the direct materials price variance? OA. $1,980 unfavorable O B. $1,980 favorable O C. $1,860 unfavorable O D. $1,860 favorable