Trendy T's Corporation Manufactures T-Shirts, Which Is Its Only Product

Multiple Choice

Trendy T's Corporation manufactures t-shirts, which is its only product. The standards for t-shirts are as follows: During the month of May, the company produced 1900 t-shirts. Related production data for the month follows:
What is the direct materials quantity variance for the month?

A) $6900 favorable
B) $6900 unfavorable
C) $32,000 favorable
D) $32,000 unfavorable