X operates a standard marginal costing system. The following budgeted and standard cost information is available: 10,000 units Budgeted production and sales Direct material cost -3 kg x $10 Actual results for the period were as follows: Production and sales Direct material 36,000 kg $30 per unit 11,500 units $342,000 The direct material price variance is A. $18,000 adverse B. $3,000 adverse C. $3,000 favourable D. $18,000 favourable