Scotch Company manufactures vinyl car roofs. The standard materials cost of the vinyl used per Model S top is $54 based on 12 square feet of vinyl at a cost of $4.50 per square foot. A production run of 2,000 roofs in August 2006 resulted in usage of 25,200 square feet of vinyl at a cost of $4 per square foot, a total cost of $100,800. The materials usage variance resulting from the above production run was:

A. $4,800 (unfavorable).

B. $5,400 (unfavorable).

C. $7,200 (favorable).

D. $5,400 (favorable).