-What Was the Materials Price Variance for the Month?
A)

$\begin{array}{l}\text { The following materials standards have been established for a particular product: }\\\begin{array} { | l | r | } \hline \text { Standard quantity per unit of output } & 1.9 \text { grams } \\\hline \text { Standard price } & \$ 18.00 \text { per gram } \\\hline\end{array}\end{array}$
$\begin{array}{l}\text { The following data pertain to operations concerning the product for the last month: }\\\begin{array} { | l | r | } \hline \text { Actual materials purchased } & 5,800 \text { grams } \\\hline \text { Actual cost of materials purchased } & \$ 108,460 \\\hline \text { Actual materials used in production } & 5,200 \text { grams } \\\hline \text { Actual output } & 2,700 \text { units } \\\hline\end{array}\end{array}$
-What was the materials price variance for the month?

A) $3,640 favourable.
B) $3,640 unfavourable.
C) $4,060 favourable.
D) $4,060 unfavourable.