g exeter has a materials standard of 1 pound per unit of output. each pound has a standard price of $26 per pound. during july, exeter paid $132,200 for 4,950 pounds, which it used to produce 4,700 units. what is the direct materials price variance? multiple choice $2,600 favorable $3,500 unfavorable $10,000 unfavorable $12,600 unfavorable