Oliver Enterprises has collected the following data for one of its products: Direct materials standard (6 pounds per unit @ $0.47/lb.) Actual direct materials purchased Actual Direct Materials Used (AQU) Actual Price (AP) paid per pound How much is the direct materials price variance? $2.82 per finished good 33,000 pounds 27,000 pounds $0.59 O A. $3,240 unfavorable B. $3,960 unfavorable O c. $3,960 favorable D. $3,240 favorable