The actual cost of direct materials is $55.75 per pound. The standard cost per pound is $60.50. During the currentperiod, 6,100 pounds were used in production. The standard quantity for actual units produced is 5,700 pounds. How much is the direct materials pricevariance?

A.

$27,075 unfavorable

B.

$28,975 unfavorable

C.

$28,975 favorable

D.

$27,075 favorable