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The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.97; actual, $2.05 Yards per unit: standard, 4.67 yards; actual,

The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.97; actual, $2.05 Yards per unit: standard, 4.67 yards; actual, 5.18 yards Units of production: 9,500 The direct materials price variance is

a.$760.00 unfavorable

b.$3,549.20 favorable

c.$3,936.80 favorable

d.$3,936.80 unfavorable

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