The following information is available for ABC Co. for the month of July 2019.

Actual quantity of material purchased and used	30,000 pounds
Actual purchase price of materials	$2.70 per pound
Materials purchase price variance	$900 Unfavorable
Standard quantity of materials allowed for actual production	28,000 pounds

What was the materials efficiency variance for July 2019?

.

Group of answer choices

A. $5,460 Unfavorable

B. Cannot be determined from the information given

C. $5,460 favorable

D. $5,340 Unfavorable

E. $5,340 favorable