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This is the materials efficiency variance. However, the question asks for the materials price variance. See the correct answer for a complete explanation.
This is the direct labor rate variance. However, the question asks for the direct materials price variance. See the correct answer for a complete explanation.
The variance is unfavorable because the actual price ($28) is higher than standard ($24). See the correct answer for a complete explanation.
The direct materials price variance is calculated as follows: (Actual Price ? Standard Price) × Actual Quantity. All the components of the formula are in the data given. The actual price is $28. The standard price is $24. The actual quantity is 190,000. Therefore, the direct materials price variance is ($28 ? $24) × 190,000 = $760,000 unfavorable. Because the actual price was higher than the standard, the variance is unfavorable.