The actual cost of direct materials is $42.25 per pound. The standard cost per pound is $59.00. During the current period, 7,100 pounds were used in production. The standard quantity for actual units produced is 6,400 pounds. How much is the direct materials price variance? O A. $118,925 favorable OB. $118,925 unfavorable OC. $107 200 favorable OD. $107,200 unfavorable