The standard costs and actual costs for direct materials for the manufacture of $2,700$ actual units of product are as follows:

Standard Costs

Direct materials $1,040$ kilograms at $$8\mathrm{.}83$

Actual Costs

Direct materials $2,700$ kilograms at $$8\mathrm{.}10$

The direct materials price variance is

a$.$ $$1,971$ favorable

b$.$ $$1,971$ unfavorable

c$.$ $$759$ unfavorable

d$.$ $$759$ favorable