The standard costs and actual costs for direct materials for the manufacture of 2,000 actual units of product are Standard Costs Direct materials (per completed unit) 1,040 kilograms @$8.86 Actual Costs Direct materials 2,000 kilograms @ $8.05 Round your final answer to the nearest dollar. The amount of direct materials price variance is a $1,620 unfavorable b. $1,620 favorable c. $842 unfavorable d. $842 favorable