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\mathrm{.}56$

Actual Costs

Direct materials $,2,300$ kilograms at $$8\mathrm{.}05$

The direct materials price variance is

a$.$ $$530$ favorable

b$.$ $$1,173$ unfavorable

c$.$ $$1,173$ favorable

d$.$ $$530$ unfavorable