Use the Following to Answer Questions

Multiple Choice

Use the following to answer questions:
The following standard cost information is available for Leah Co.'s only product: Direct material 9 feet at $5.00 per foot. Actual information for July: 2,000 units were produced; 20,000 feet of direct material were purchased at a cost of $92,000 and 19,000 feet of material were used.
-What is the material purchase price variance for July?

A) $7,600 favorable
B) $7,600 unfavorable
C) $8,000 unfavorable
D) $8,000 favorable