The standard costs and actual costs for direct materials for the manufacture of 3,000 actual units of product are as follows: Standard Costs Direct materials (per completed unit) 1,040 kilograms $8.73 Actual Costs Direct materials 3,000 kilograms $8.40 Round your final answer to the nearest dollar. The direct materials price variance is Oa. $343 favorable Ob. $343 unfavorable Oc. $990 unfavorable Od. $990 favorable