1. A company makes table lamps, for which the following standards have been developed: During January, production of 100 lamps was expected, but 110 lamps were actually completed. Direct materials purchased and used were 2,100 kilograms at an actual price of $2.20 per kilogram. Direct labour cost for the month was $5,310, and the actual pay per hour was $9.00. The direct-material rate variance for January is A) $420 unfavourable. B) $420 favourable. C) $400 favourable. D) $400 unfavourable. E) \$20 favourable