Information on Ketasco Company's direct material costs follows:

Actual amount of direct materials used 20,000 kilograms

Actual direct material costs $40,000

Standard price of direct materials $2.10 per kilogram

Direct materials efficiency variancefavourable $3,000

A) $1,000 favourable.

B) $1,000 unfavourable.

C) $2,000 favourable.

D) $2,000 unfavourable.