Gutierrez Company Budgeted 10,000 Kilograms of Direct Materials Costing $21

Gutierrez Company budgeted 10,000 kilograms of direct materials costing $21.50 per kilogram to make 5,000 units of product. The company actually purchased and used 10,200 kilograms of direct materials costing $24.00 per kilogram to make the 5,000 units.
-What is the direct materials price variance at the Gutierrez Company?

A) $25,000 favourable
B) $25,500 unfavourable
C) $25,000 unfavourable
D) $25,500 favourable