I need detailed help with steps in how to find answer which was C :

The standard cost card for a product shows that the product should use 4 kilograms of material B per finished unit and the standard price of material B is $4.50 per kilogram. During April, when the budgeted production level was 1,000 units, 1,040 units were actually made. A total of 4,100 kilograms of material B were actually used in production and the inventories of material B were reduced by 300 kilograms during April. The total cost of Material B purchased during April was $14,400.

Question : The material variances for material B during April were? A) Material Price Variance : $4,050 Favorable Material Quantity Variance : $1,620 Favorable

B) Material Price Variance : $4,050 Favorable Material Quantity Variance : $270 Favorable

C) Material Price Variance : $2,700 Favorable Material Quantity Variance : $270 Favorable

D) Material Price Variance : $2,700 Favorable Material Quantity Variance $1,620 Favorable

E) NONE