Norio Manufacturing Uses Powdered Plastics (PPS)to Manufacture a High-Pressure Board

Norio Manufacturing uses powdered plastics (PPS) to manufacture a high-pressure board used in digital equipment,Flex 10.Information concerning its operation in June was as follows:
The direct materials purchase-price variance is:

A) $51,840 favorable.
B) $56,160 favorable.
C) $62,208 favorable.
D) $64,840 favorable.
E) $72,000 favorable.