Cox Company's Direct Material Costs for the Month of January

Multiple Choice

Cox Company's direct material costs for the month of January were as follows: $\begin{array}{lr}\text { Actual quantity purchased } & 18,000 \text { kilograms } \\\text { Actual unit purchase price } & \$ 3.60 \text { per kilogram } \\\text { Materials price variance- } \\\quad \text { Unfavourable (based on purchases) }& \$ \$ 3,600\\\text { Standard quantity allowed } \\\text { for actual production }&16,000 \text { kilograms } \\\text { Actual quantity used } & \text { 15,000 kilograms }\\\end{array}$ What was the favourable direct materials quantity variance for January?

A) $3,360.
B) $3,375.
C) $3,400.
D) $3,800.