The standard costs and actual costs for direct materials for the manufacture of 2,700 actual units of product are

Standard Costs
Direct materials (per completed unit)	1,040 kilograms @$8.64
Actual Costs
Direct materials	2,700 kilograms @ $8.20

Round your final answer to the nearest dollar.

The amount of direct materials price variance is

a.$458 favorable

b.$458 unfavorable

c.$1,188 unfavorable

d.$1,188 favorable