The direct materials price variance is

A) $22,800 unfavorable
B) $22,800 favorable
C) $52,000 unfavorable
D) $52,000 favorable

Direct Materials Price Variance

The difference between the actual cost of direct materials used in production and the standard cost of materials that were expected to be used.

Overhead

encompasses all ongoing business expenses not directly attributed to creating a product or service, including rent, utilities, and administrative costs.

Standard Labor Hours

The preset amount of time that is expected to be required to complete a specific task or job under normal conditions.