The standard materials cost to produce 1 unit of Product R is 9 pounds of material at a standard price of $54 per po 8,600 units, 75,500 pounds of material were used at a cost of $55 per pound. What is the direct materials price veriance? und. In manufacturing Multiple Choice $27,100 favorable. $102,600 favorable. $102,600 unfavorable. $75,500 favorable.