A Company has a material standard of 1 kg. per unit of output. Each kg. has a standard price of Rs.25 per kg. Company paid Rs.1,27,500 for 5000 kg., which they used to produce 4,700 units. What is the direct material price variance?

• A. Rs.2,500 unfavourable
• B. Rs.2,600 favourable
• C. Rs.12,600 unfavourable
• D. Rs.10,000 unfavourable