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Compute the Variance analysis of direct Materials.

Information on Rex Co.'s direct material costs for May follows:

Actual quantity of direct materials 30,000 pounds
Actual cost of direct materials....................................... $84,000as  
Unfavorable direct materials quantity variance............ $3,000  
Standard quantity of direct materials ........................... 29,000 pounds

For the month of May, what was Rex's direct materials price variance?

A) $2,800 favorable

B) $2,800 unfavorable

C) $6,000 Unfavorable

D) $6,000 favorable

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