The Crowe Company provides the following standard cost data per unit of product:

Direct material $(3$ gallons@$$4$ per gallon$)$

Direct labor $(2$ hours@$$11$ perhour$)$

$\backslash$table$[[$$$,12],[$$$,22]]$

During the period, the company produced and sold $22,000$ units, incurring the following costs:

Direct material

$68,000$ gallons

$($a$)s$

$3\mathrm{.}9$per gallon

Direct labor

$44,500$ hours

$($a$)s$

$10\mathrm{.}75$ per hour

The direct material price variance was:

A$)$ $$6800$ unfavorable.

B$)$ $$6600$ favorable.

C$)$ $$6600$ unfavorable.

D$)$ $$6800$ favorable.