April Corporation Developed the Following Per-Unit Standards for Its Product

Multiple Choice

April Corporation developed the following per-unit standards for its product: 2 pounds of direct materials at $3.75 per pound.Last month, 2,000 pounds of direct materials were purchased for $7,600.The direct materials price variance for last month was:

A) $3,800 favorable.
B) $200 favorable.
C) $100 unfavorable.
D) $200 unfavorable.