Performance Nutrition produces a protein shake which contains whey protein as one of its ingredients. The whey protein (materials) standards for each batch of protein shake produced are 10 pounds of whey protein at a standard cost of $3.00 per pound. During July, Performance Nutrition purchased and used 56,000 pounds of whey protein at a total of $131,000 to make a total of 3,800 batches of protein shake. What is the materials quantity variance for whey protein in July?

A. $54,000 favorable

B. $94,000 favorable

C. $94,000 unfavorable

D. $54,000 unfavorable