Peacock Company produces a single product. The standard cost card for the product follows:

Direct Materials (4 yds @ $6 per yd) = $24

Direct Labor (1.5 hrs @ $12 per hr) = $18

Variable Man. Overhead (1.5 hrs @ $3/hr) = $4.50

During a recent period the company produced 1,100 units of product. Various costs associated with the production of these units are given below:

Direct Materials purchased (6,000 yds) = $27,900

Direct Materials used in production = 5,300 yds

Direct Labor cost incurred (2,100 hrs) = $18,375

Variable manufacturing overhead cost incurred = $10,080

The company records all variances at the earliest point in time. Variable manufacturing overhead costs are applied to products on the basis of direct labor hours. The materials quantity variance for the period is

A. $950 U

B. $5,400 U

C. $1,200 U

D. $6,000 F