The standard costs and actual costs for direct materials for the manufacture of 2,000 actual units of product are as follows: Standard Costs Direct materials (per completed unit) 1,040 kilograms @$8.53 Actual Costs Direct materials 2,000 kilograms @ $8.30 Round your final answer to the nearest dollar. The direct materials price variance is:

a. $239 unfavorable

b. $460 favorable

c. $460 unfavorable

d. $239 favorable