The standard costs and actual costs for direct materials for the manufacture of 2,400 actual units of product are Standard Costs Direct materials (per completed unit) 1,040 kilograms @$8.85 Actual Costs Direct materials Round your final answer to the nearest dollar. The amount of direct materials price variance is 2,400 kilograms @ $8.15 $728 favorable $1,680 favorable $728 unfavorable $1,680 unfavorable