Owen's Company's Product S has a standard materials cost of 4 pounds of material at $4 per pound. If 40,000 units were produced using 164,000 pounds of material at a cost of $639,600, which of the following statements is true?

A. The materials price variance is $16,000 (favorable).

B. The total variance for materials is $4,000 (unfavorable).

C. The materials price variance is $400 (favorable).

D. The materials usage variance is $16,000 (unfavorable).