The following data relate to direct materials costs for February: materials cost per yard: standard, $1.94; actual, $2.04 standard yards per unit: standard, 4.65 yards; actual, 5.10 yards units of production: 9,100 Calculate the direct materials price variance.
a) $910.00 unfavorable
b) $4,641.00 unfavorable
c) $4,231.50 favorable
d) $4,641.00 favorable