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