Selina Company established a standard cost on direct materials at P25 per unit, Actual cost of direct materials fluctuated during the period. Of the 10,000 units purchased, 60% had a cost of P24.70, 20% were purchased at P24.90 and the remaining units at a cost of P25.60 18. What is the direct material cost variance? a. P3,000 unfavorable b. P6,000 unfavorable C. P 800 favorable d. P 100 unfavorable