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The standard amount of materials required to make one unit of Product Q is 4 pounds. Tusa's static budget showed a planned production of 4,000

The standard amount of materials required to make one unit of Product Q is 4 pounds. Tusa's static budget showed a planned production of 4,000 units. During the period the company actually produced 4,100 units of product. The actual amount of materials used averaged 4.1 pounds per unit and Tusa used $16,410 of materials during the period. The standard price of material is $1 per pound. Based on this information, the materials price variance was:

A. $400 favorable.

B. $410 unfavorable.

C. $410 favorable.

D. $400 unfavorable.

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