Use the Following Information for Questions

Multiple Choice

Use the following information for questions
A company developed the following per-unit standards for its product: 5 kilograms of direct materials at $3 per kilogram.Last month, 1,000 kilograms of direct materials were purchased for $2,900.Also last month, 700 kilograms of direct materials were used to produce 135 units.
-What was the direct materials price variance for last month?

A) $12,100 favourable
B) $100 favourable
C) $12,100 unfavourable
D) $100 unfavourable