Squeaky Clean produces commercial strength cleansing supplies. Two of its main products are window cleanser that uses ammonia, and floor cleanser that uses bleach. Information for the most recent period follows:

Product Names	Window Cleaner(ammonia)	Floor Cleaner(bleach)
Direct materials information
Standard ounces per unit	16 oz.	24 oz.
Standard price (SP) per ounce	$ 0.25	?
Actual quantity (AQ) used per unit	20 oz.	22 oz.
Actual price (AP) paid for material	$ 1.75	$ 0.72
Actual quantity purchased (AQP) and used	1,000 oz.	2,800 oz.
Price variance	?	$ 56 U
Quantity variance	$4,900 U	?
Flexible budget variance	?	$ 504 F
Number of units produced	700	400

What is the direct materials flexible budget variance for ammonia?

A.

$6,400

favorable

B.

$6,400

unfavorable

C.

$3,400

unfavorable

D.

$3,400

favorable