Samson Company has a standard costing system in the production of its only product. Ther 84,000 units of raw materials inventory were purchased for $126,000 and 4 units of raw materials are required to produce 1 unit of final product. In October, the company produced 14,400 units of product. The standard cost allowed for materials was $72,000 and there was an unfavorable usage variance of $3000.

What is the materials price variance for units used in October?

A. 15000 Unfavorable

B. 15000 Favorable

C. 3000 Unfavorable

D. 3000 Favorable