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 (per completed unit) 1.04 kilograms $8.75 Actual Costs Direct materials 2,500 kilograms @ $8 The amount of direct materials price variance is a. $1.950 unfavorable b. 51,875 unfavorable c. $1.950 favorable d. 51,875 favorable