Presented is an abbreviated performance report for the month of November: - Standard cost per unit produced: 3 liters @ $2.50 per liter - Actual use of raw materials 19,000 liters @ \$4.00 per liter The materials price and materials quantity variances are: Select one: A. $33,300U materials price variance and $12,800F materials quantity varianc B. $28,500U materials price variance and $8,000F materials quantity variance C. $28,500F materials price variance and $8,000U materials quantity variance D. None of the answers are correct