The standard cost card for a product shows that the product should use 4 kilograms of material B per finished unit and that the standard price of material B is $4.50 per kilogram. During April, when the budgeted production level was 1,000 units, 1,040 units were actually made. A total of 4,100 kilograms of material B were used in production and the inventories of material B were reduced by 300 kilograms during April. The total cos of material B purchased during April was $14,000. The material variances for material B during April were: Material Price Variance Material quantity Variance a $2,700F $1,620F b $2,700F $270F c $4,050F $270F d $4,050F $1,620F A. Option A B. Option B C. Option C D. Option D