The actual cost of direct materials is$50.25 per pound. The standard cost per pound is$56.00. During the currentperiod, 6,800 pounds were used in production. The standard quantity for actual units produced is 6.500 pounds. How much is the direct materials pricevariance?

A.

$39,100 unfavorable

B.

$39,100 favorable

C.

$37,375 favorable

D.

$37,375 unfavorable