The standard costs and actual costs for direct materials for the manufacture of 2,600 actual units of product are

Standard Cost

Direct materials (per completed unit) 1,040 k..s@$8.89

Actual Cost

Direct materials 2,600 kilograms@ $8.25

Round your final answer to the nearest dollar.

The amount of direct materials price variance is

a. $1,664 unfavorable

b. $1,664 favorable

c. $666 unfavorable

d. $666 favorable