Answer:
C.$100,700 unfavorable
Explanation:
The computation of the material price variance is shown below:
= Actual Quantity × (Standard Price - Actual Price)
= 10,600 pounds × ($18 - $27.50)
= 10,600 pounds × $9.5
= $100,700 unfavorable
Simply we take the difference between the standard and actual price and then multiplied it by the actual quantity so that the actual amount can come.