"Gumbo" was added to ABC Company's product line a year ago. Standard and actual materials usage and costs are as follows:

	Standard	Actual (500 units)
Price	$3.75/kg	$8,200
Quantity	2.5 kg/unit	1,800 kg

The materials price variance for Gumbo is:

a.

$1,450 unfavourable

b.

$1,450 favourable

c.

$5,500 unfavourable

d.

$5,500 favourable