The Standard Amount of Materials Required to Make One Unit

Multiple Choice

The standard amount of materials required to make one unit of Product Q is 4 pounds.Tusa's static budget showed a planned production of 3,800 units.During the period,the company actually produced 4,100 units of product.The actual amount of materials used averaged 3.9 pounds per unit.The standard price of material is $1 per pound.Based on this information,the materials usage variance was:

A) $410 favorable.
B) $380 unfavorable.
C) $410 unfavorable.
D) $380 favorable.