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{.}79$

Actual Costs

Direct materials $2,300$ kilograms at $$8\mathrm{.}40$

The direct materials price variance is

a$.$ $$897$ favorable

b$.$ $$406$ favorable

c$.$ $$406$ unfavorable

d$.$ $$897$ unfavorable