1. The following data is given for the Stringer Company:

   Budgeted production	951 units
   Actual production	1,009 units
   Materials:
   Standard price per ounce	$1.94
   Standard ounces per completed unit	12
   Actual ounces purchased and used in production	12,471
   Actual price paid for materials	$25,566
   Labor:
   Standard hourly labor rate	$14.13 per hour
   Standard hours allowed per completed unit	4.1
   Actual labor hours worked	5,196.35
   Actual total labor costs	$79,244
   Overhead:
   Actual and budgeted fixed overhead	$1,019,000
   Standard variable overhead rate	$26.00 per standard labor hour
   Actual variable overhead costs	$145,498
   Overhead is applied on standard labor hours.

   Round your final answer to the nearest dollar. Do not round interim calculations.

   The direct materials price variance is

   a.$1,371.81 unfavorable

   b.$1,371.81 favorable

   c.$3,429.525 favorable

   d.$3,429.525 unfavorable