Roncy Manufacturing uses enhanced powder plastics (EPP) to manufacture a high-pressure board, Dura-Plastic. Information concerning its operation in June was as follows:

Master Budget units of Dura-Plastic to manufacture 9,600

Units of Dura-Plastic manufactured in June 10,600

Budgeted amount of EPP to purchase 98,000oz.

EPP material purchased 104,460oz.

EPP material used in production 100,460oz.

Standard cost of EPP used in production $703,220

Standard quantity of EPP per unit of Dura-Plastic 9.1oz.

Cost of EPP purchased $590,560

The direct materials usage (efficiency) variance for June, to the nearest dollar, was:

A. $40,423 unfavorable

B. $26,000 unfavorable

C. $28,000 unfavorable

D. $17,220 unfavorable.