Boxes Company has collected the following data for one of its products: 27)

Direct materials standard (3 pounds @ $1/lb.) $3 per finished good

Direct materials flexible budget

variance-unfavorable $14,000

Actual direct materials used 100,000 pounds

Actual finished goods produced 25,000 units

How much is the direct materials price variance?

A) $25,000 Favorable

B) $11,000 Unfavorable

C) $11,000 Favorable

D) $25,000 Unfavorable