QUESTION 24 Swan Company has determined a standard direct materials cost per unit of $20 (5 feet $4 per fool). Last month, Swan Company purchased and used 6,100 feet of direct materials, for which it paid $23,790. The com produced and sold 1,200 units during the month. What is the direct materials price variance? O $390 unfavorable O $400 unfavorable $610 favorable O $600 favorable