The standard costs and actual costs for direct materials for the manufacture of 2,300 actual units of product are as follows:

Standard Costs
Direct materials	1,040 kilograms at $8.96
Actual Costs
Direct materials	2,300 kilograms at $8.25

The direct materials price variance is

a.$738 favorable

b.$738 unfavorable

c.$1,633 unfavorable

d.$1,633 favorable