Question - 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.