Culinary Kitchen Supply produces bamboo cutting boards. The standard material cost for the bamboo used in each lamp is $14.00 per square foot. Each board requires 2 square feet of bamboo. In August, the company produced 1,200 cutting boards. There were 800 square feet of bamboo used during the month. The bamboo used had an actual cost $20.00 per square foot. What was the materials quantity variance in August for bamboo? A. $22,400 favorable B. $32,000 unfavorable C. $22,400 unfavorable D. $32,000 favorable