The same information below will be repeated for the next three questions. Freezit manufactures fridges. The budgeted number of units to be produced for the month of June is 3,800. Direct material price per kg ($ per kg): Direct material quantity per unit of product (kg): Direct labour rate ($ per hr): 5.50 25.00 22.00 The actual production for the month of June amounted to 4,000 units, and the actual data recorded for the month are as follows: Direct material price per kg ($ per kg): 6.80 Direct material purchased (kg): 32,000 Direct material quantity used (kg) Direct labour rate ($ per hr): Direct labour hours per unit of product (hr): The direct material price variance is: Select one: O a. $71,500 Unfavourable O b. $41,600 Unfavourable O c. $130,000 Unfavourable O d. $123,500 Unfavourable O e. $5,200 Unfavourable 55,000 24.00 26.00