SleepyDogs, Inc. makes dog beds and has budgeted 5 yards of fabric for each bed and fabric costs $20 per yard currently. The company produced 1,000 beds for the month, which was the budgeted production. There is one yard of waste material for each bed. The company purchased (and used) 4,800 yards of materials for a total cost of $105,600. The direct materials efficiency variance is:

A. $4,000 Favorable

B. $4,400Unfavorable

C. $5,600 Favorable

D. $9,600 Unfavorable