Use the Following Information to Answer the Next Question(s)

Multiple Choice

Use the following information to answer the next question(s) :
The standard cost sheet for one of the Vitton Company's products is presented below.
*Rate based on expected activity of 12,000 hours
The following results for last year were recorded.

-The materials price variance is

A) $7,800 unfavourable.
B) $7,800 favourable.
C) $8,400 unfavourable.
D) $8,400 favourable.