Pendennis plc had the following budget and actual figures for Product ZN6 during April:

	Budget		Actual
Output	2,200	units	2,500	units
Sales revenue	176,000		205,000
Raw materials	(77,000)	22,000 metres	(98,800)	28,000 metres
Labour	(66,000)	11,000 hours	(65,000)	13,000 hours
Fixed overheads	(24,200)		(21,400)
Profit	8,800		19,800

What is the materials price variance for Product ZN6 for the month of April?

A.

800

adverse

B.

714

favourable

C.

800

favourable

D.

714

adverse