Gourmet Aroma Coffee House has an exclusive contract with Columbia exporters. Two brands of gourmet coffee are imported, Morning Thunder (MT) and Evening Tender (ET). The following data are provided for the current fiscal year:

	Budgeted						Operating Results
	MT			ET			MT			ET
Price per pound	$	30		$	90		$	40		$	46
Variable cost per pound		20			35			37			53
Sales (in pounds)		3,300			3,300			3,200			4,800

The total market was estimated to be 73,000 pounds at the time of budget. The actual total market for the year is 68,000 pounds.

What is ET's sales quantity variance?

A. 34,500 F

B. 35,460 F

C. 38,500 F

D. 39,930 F

E. 51,460 F