Teenwear Clothing Company reported the following information:

Teenwear Clothing Company
Square yards of cloth per unit	3 sq.yds.
Cost per square yard of cloth	$32.00

The company budgeted for 12,000 units but actually produced 10,000 units. The company purchased higher-quality materials spending $35 per sq yard, and the additional quality allowed the company to use only 2.5 sq yards per unit. The direct material price and efficiency variances are, respectively:

A. $108,000 Favorable and $192,000 Unfavorable

B. $90,000 Unfavorable and $192,000 Favorable

C. $75,000 Favorable and $160,000 Unfavorable

D. $90,000 Favorable and $192,000 Unfavorable

E. $75,000 Unfavorable and $160,000 Favorable