Information on Pruitt Company's direct-material costs for the month of July 2020 was asfollows:Actual quantity purchased 30,000 unitsActual unit purchase price $2.75Materials purchase-price varianceunfavorable (based on purchases) $1,500Standard quantity allowed for actual production 24,000 unitsActual quantity used 22,000 unitsFor July 2020 there was a favorable direct-materials efficiency variance of

a. $7,950.

b. $5,500.

c. $5,400.

d. $5,600