The standard costs and actual costs for direct materials for the manufacture of 2,100 actual units of product are Standard Costs Direct materials (per completed unit) 1,040 kilograms @ $8.97 Actual Costs Direct materials 2,100 kilograms @ $8.30 Round your final answer to the nearest dollar. The amount of direct materials price variance is a. $697 favorable Ob. $697 unfavorable c. $1,407 unfavorable d. $1,407 favorable