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The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.91; actual, $2.03 Yards per unit: standard, 4.74 yards; actual,

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The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.91; actual, $2.03 Yards per unit: standard, 4.74 yards; actual, 4.98 yards Units of production: 9,500 The direct materials price variance is Oa. $1,140.00 unfavorable Ob. $5,677.20 favorable Oc. $5,403.60 favorable Od. $5,677.20 unfavorable

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