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The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.91; actual, $2.03 Standard yards per unit: standard, 4.61 yards;

The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.91; actual, $2.03 Standard yards per unit: standard, 4.61 yards; actual, 5.05 yards Units of production: 9,100 Calculate the direct materials price variance.
a.$5,514.60 favorable
b.$1,092.00 unfavorable
c.$5,514.60 unfavorable
d.$5,034.12 favorable

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