Sheridan Creations purchased $7800$ feet of copper tubing at a price of $$2\mathrm{.}60$ per foot and used $8080$ feet during the period. The

standard price of the copper tubing was $$2\mathrm{.}40$ per foot. What is Sheridan Creations' direct materials price variance for the period?

$$728$ favorable

$$728$ unfavorable

$$1560$ favorable

$$1560$ unfavorable