Corrections answer is C. Please supply detailed solution

Walnut Company uses a standard costing system. The information below is for the first qerof th Standard Quantity of material allowed per unit Standard Price of Material Budgeted units to be produced Beginning Raw Materials Inventory 7 lbs. s 17.70 per lb. 600 units 0 lbs. At the end of the period, results were as follows: Actual Materials Purchased Actual Cost of Materials Purchased Ending Raw Materials Inventory Actual Units Produced 6,200 lbs. S 113,460 500 lbs. 660 units 3 What was the materials quantity variance for the month? A. S 26,550 Unfavorable B. S 27,966 Unfavorable $ 19,116 Unfavorable D. S 19,764 Unfavorable E. None of the above