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Answer (B) is correct . The direct materials price variance is defined as the actual quantity used in production times the standard price minus the actual price. In SBL’s case, this calculation is [3,000 units × ($8.00 – $7.90)] = $300 favorable.

Answer (A) is incorrect because The budgeted units of input times the difference between the standard and actual price, an undefined variance, results in $285 favorable.
Answer (C) is incorrect because The efficiency variance cannot be determined without knowing the actual level of output and the standard units of input per unit of output.
Answer (D) is incorrect because The flexible budget variance cannot be determined without knowing the actual level of output and the standard units of input per unit of output.