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The standard costs and actual costs for direct materials for the manufacture of 2,200 actual units of product are as follows: Direct materials Direct

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The standard costs and actual costs for direct materials for the manufacture of 2,200 actual units of product are as follows: Direct materials Direct materials Standard Costs 1,040 kilograms at $8.91 Actual Costs 2,200 kilograms at $8.15 The direct materials price variance is Oa. $790 favorable Ob. $790 unfavorable c. $1,672 favorable Od. $1,672 unfavorable

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