Standards for A$1$ appear below.

A$1$ budgeted production for at $4,000$ units. During a recent month, A$1$ sold $3,900$

units. It also purchased and used $1,100$ pounds of direct materials at an average

cost per pound of $$20.$ Beginning and ending materials inventory is nonexistent.

The direct material price variance is

$$1,000$ favorable

$$2,200$ favorable

$$2,200$ unfavorable

$$1,000$ unfavorable