The standard costs and actual costs for direct materials for the manufacture of 2,800 actual units of product are as follows: Standard Costs Direct materials (per completed unit) 1,040 kilograms @$8.69 Actual Costs Direct materials 2,800 kilograms @ $8.35 Round your final answer to the nearest dollar. The direct materials price variance is Oa. $354 favorable Ob. $354 unfavorable Oc. $952 favorable Od. $952 unfavorable