Last Month,75,000 Kilograms of Direct Materials Were Purchased,and 71,000 Kilograms

Multiple Choice

Last month,75,000 kilograms of direct materials were purchased,and 71,000 kilograms were used.If the actual purchase price per kilogram was $0.50 more than the standard purchase price per kilogram,what was the materials price variance?

A) $2,000 favourable.
B) $35,500 unfavourable.
C) $37,500 favourable.
D) $37,500 unfavourable.