The Actual Cost of Direct Materials Is $51

The actual cost of direct materials is $51.30 per kilogram. The standard cost per kilogram is $55.00. During the current period, 7,240 kilograms were purchased and used in production. The standard quantity for actual units produced is 7,000 kilograms. How much is the direct materials price variance?

A) $25,900 favourable
B) $25,900 unfavourable
C) $26,788 favourable
D) $26,788 unfavourable