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The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.95; actual, $2.04 Standard yards per unit: standard, 4.62 yards;

The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.95; actual, $2.04 Standard yards per unit: standard, 4.62 yards; actual, 5.29 yards Units of production: 9,200 Calculate the direct materials price variance.

a.$4,380.12 favorable

b.$4,380.12 unfavorable

c.$3,825.36 favorable

d.$828.00 unfavorable

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