The Armstrong Corporation developed a flexible budget for its production process. Armstrong budgeted to use 12,000 pounds of direct material with a standard cost of $ 11 per pound to produce 10,000 units of finished product. Armstrong actually purchased 18,000 pounds and used 13,000 pounds of direct material with a cost of $24 per pound to produce 10,000 units of finished product. Given these results, what is Armstrong's direct material price variance?

A. $234,000 unfavorable

B. $156,000 unfavorable

C. $234,000 favorable

D. $156,000 favorable