The standard costs and actual costs for direct materials for the manufacture of 2,500 actual units of product are Standard Costs Direct materials (per completed unit) 1,040 kilograms @$8.99 Actual Costs Direct materials 2,500 kilograms @ $8.00 Round your final answer to the nearest dollar. The amount of direct materials price variance is O a. $1,030 favorable Ob. $2,475 favorable Oc. $1,030 unfavorable Od. $2,475 unfavorable