Sheffield Corp. has a materials price standard of $2.00 per pound. 6900 pounds of materials were purchased at $2.20 a pound. The actual quantity of materials used was 6900 pounds, although the standard quantity allowed for the output was 5800 pounds. Sheffield Corp.'s materials price variance is a) $1160 Unfavorable

b) $1380 favorable

c) $1380 unfavorable

d) $220 unfavorable