In a given period, Topper Company purchased 10,000 units of materials at $392 each. The standard cost of this material is $400 per unit. A total of 16,200 units was issued to complete a job for which the standard materials allowed amount to 16,000 units. Which of the following statements is true?

A. The materials usage variance is $39,200 unfavorable.

B. The total materials variance for materials actually used is $40,000 favorable.

C. The materials price variance is $80,000 favorable.

D. The standard cost for materials used is $6,350,400.