The standard materials cost to produce $1$ unit of Product R is $6$ pounds of material at a standard price of $$40$ per pound. In manufacturing $7,200$ units, $40,500$ pounds of material were used at a cost of $$41$ per pound. What is the direct materials price variance?

Multiple Choice

$$40,500$ unfavorable.

$$40,500$ favorable.

$$108,000$ unfavorable.

$$108,000$ favorable.

$$67,500$ favorable.