In Zero Companys income statement, they report actual gross profit of $52,500 and the following variances:

Materials price	$ 420 F
Materials quantity	600 F
Labor price	420 U
Labor quantity	1,000 F
Overhead	900 F

Zero would report gross profit at standard of

A) $53,340

B) $46,660

C) $47,500

D) $50,000