Use this information to answer the question that follow. The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.96; actual, $2.04 Standard yards per unit: standard, 4.73 yards; actual, 5.19 yards Units of production: 9,500 Calculate the direct materials price variance. a. $3,944.40 favorable b. $3,944.40 unfavorable c. $760.00 unfavorable d. $3,594.80 favorable