Cateye Corporation Company budgeted 600 kilograms of direct materials costing $27.00 per kilogram to make 6,000 units of product. The company actually used 585 kilograms of direct materials costing $28.00 per kilogram to make the 6,000 units. What is the direct materials efficiency variance?

A) $405 favourable

B) $420 favourable

C) $405 unfavourable

D) $420 unfavourable