given the following information for albright company, what was the direct materials cost variance? manufacturing costs actual costs standard cost at actual volume budgeted cost direct materials $ 80,300 $ 76,000 $ 71,250 direct labor 77,000 72,500 68,400 factory overhead 44,800 48,000 45,600 total $202,100 $196,500 $185,250 a.$(4,300) favorable b.$9,050 unfavorable c.$(9,050) favorable d.$4,300 unfavorable