问题详情

PlasBasCousesrecycledplastictomanufactureshoppingbasketsforlocalretailers.Thestandardpriceoftherecycledplasticis$0·50perkgandstandardusageofrecycledplasticis0·2kgforeachbasket.Thebudgetedproductionwas80,000baskets.
Duetorecentgovernmentincentivestoencouragerecycling,thestandardpriceofrecycledplasticwasexpectedtoreduceto$0·40perkg.Theactualpricepaidbythecompanywas$0·42perkgand100,000basketsweremanufacturedusing20,000kgofrecycledplastic.
Whatisthematerialsoperationalpricevariance？
A.$2,000favourable
B.$1,600favourable
C.$400adverse
D.$320adverse

请帮忙给出正确答案和分析，谢谢！