Sole Purpose manufactures beach shoes that use a canvas as the main raw material. Data related to the shoes for June follows:

Standard quantity per unit of output (yards)	4.0
Standard Price (SP) per yard	$11.50
Actual materials purchased in yards	16,500
Actual cost of materials purchased	$84,100
Actual materials used in production (yards)	8,500
Actual outputs in units	4,000

What is the materials quantity variance for canvas for June?

A.

$86,250 favorable

B.

$92,000 unfavorable

C.

$86,250 unfavorable

D.

$92,000 favorable