Gumbo was added to ABC Companys 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 quantity variance for Gumbo is:

a.

$1,450 favourable

b.

$2,063 favourable

c.

$1,450 unfavourable

d.

$2,063 unfavourable