The Geurtz Company uses standard costing. The company makes and sells a single product called a Roff. The following data are for the month of August:

Actual cost of direct material purchased and used: $110,505

Material price variance: $6,255 unfavorable

Total materials variance: $24,255 unfavorable

Standard cost per pound of material: $5

Standard cost per direct labor-hour: $7

Actual direct labor-hours: 2,950 hours

Labor efficiency variance: $3,500 favorable

Standard number of direct labor-hours per unit of Roff: 1 hours

Total labor variance: $1,140 favorable

The total number of units of Roff produced during August was:

A. 3,300

B. 2,950

C. 3,450

D. 3,100