The standard costs and actual costs for direct materials for the manufacture of 2,500 actual units of product are as follows: Standard Costs 1,040 kilograms at $8.69 Direct materials Actual Costs 2,500 kilograms at $8.15 Direct materials The direct materials price variance is Oa. $1,350 favorable Ob. $1,350 unfavorable Oc. $562 favorable Od. $562 unfavorable