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The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.99; actual, $2.05 Standard yards per unit: standard, 4.64 yards;

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The following data relate to direct materials costs for February: Materials cost per yard: standard, \$1.99; actual, \$2.05 Standard yards per unit: standard, 4.64 yards; actual, 4.99 yards Units of production: 9,200 Calculate the direct materials price variance. a. $2,754.48 favorable b. $2,754,48 unfavorable c. $2,561,28 favorable d. $552.00 unfavorable

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