on 7 STEFANO Company makes laptops, for which the following standards have been developed red out of 9 Direct Costs Standard Inputs Expected for Each Unit of Output 2 kilograms Standard Price Expected per Unit of Output $45 per kilogram $22 per hour Direct materials Direct labour 2.5 hours During March, production of 200 laptops was expected, but 180 laptopa were actually completed. Direct material purchased and we were 100 kilograms at an actual price of $5 per kilogram Direct labour cost for the month was $10,350, and the actual pay per hour as 524.00 What is the direct-material price variance for March? Select one: O a $100 Unfavourable b. $200 Favourable c. $200 Unfavourable O d. 5100 Favourable ENG 1234F 3/23/24