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 $8.79 Actual Costs Direct materials 2,500 kilograms at $8.20 The direct materials price variance is Oa $1475 unfavorable Ob. 5614 farbe Od 5614 feble Od 51,475 favorable