Prince of Wales Production Company planned to use 2 yards of material per unit budgeted at $5 a yard. However, the material actually cost $4.90 per yard. The company actually made 4,000 units, although it had planned to make only 3,800 units. Total yards purchased and used for production were 8,900. How much is the total materials variance?

A :

$2,000 F

B :

$4,890 U

C :

$3,610 U

D :

$890 U

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