Culinary Kitchen Supply produces bamboo cutting boards. The standard material cost for the bamboo used in each lamp is $16.00 per square foot. Each board requires 3 square feet of bamboo. In August, the company produced 1,300 cutting boards. There were 2,100 square feet of bamboo used during the month. The bamboo used had an actual cost $22.00 per square foot. What was the materials quantity variance in August for bamboo?

A. $28,800 favorable B. $39,600 favorable C. $28,800 unfavorable D. $39,600 unfavorable