The Armstrong Corporation developed a flexible budget for its production process. Armstrong budgeted to use 13,000 pounds of direct material with a standard cost of $14.00 per pound to produce 18,000 units of finished product. Armstrong actually purchased 20,000 pounds and used 18,000 pounds of direct material with a cost of $24.00 per pound to produce 18,000 units of finished product. Given these results, what is Armstrong's direct material price variance? OA. $130,000 favorable OB. $200,000 unfavorable OC. $200,000 favorable O D. $130,000 unfavorable