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 $,1,040$ kilograms at $$8\mathrm{.}55$

Actual Costs

Direct materials $2,500$ kilograms at $$8\mathrm{.}25$

The direct materials price variance is

a$.$ $$750$ unfavorable

b$.$ $$312$ favorable

c$.$ $$312$ unfavorable

d$.$ $$750$ favorable