Star Footwear Inc. produces casual shoes that use a leather as the main raw material. The following is the data for May related to the shoes: Standard quantity per unit of output (yards) Standard Price (SP) per yard Actual materials purchased in yards Actual cost of materials purchased 2.5 $13.5 10,000 $80,300 Actual materials used in production (yards) Actual outputs in units What is the materials quantity variance for leather for May? A. $60,750 favorable B. $60,750 unfavorable C. $57,375 favorable OD. $57,375 unfavorable 5,500 3,900