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The standard costs and actual costs for direct materials for the manufacture of 2 , 5 0 0 ?actual units of product are as follows:

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The standard costs and actual costs for direct materials for the manufacture of 2,500 ?actual units of product are as follows:
Standard Costs
Direct materials 1,040 ?kilograms at $8.89
Actual Costs
Direct materials ,2,500 ?kilograms at $8.25
The direct materials price variance is
? ?a. ?$1,600 ?unfavorable
b. ?$1,600 ?favorable
c. ?$666 ?unfavorable
d. ?$666 ?favorable
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