The Valenti Company uses flexible budgeting for cost control. Valenti produced 10,600 units of product during October, incurring indirect material costs of $13,200. Valenti's master budget reflected indirect material costs of $201,600 at a production volume of 144,000 units. What was the indirect material cost variance for October?

A)$1,400 favorable

B)$1,400 unfavorable

C)$3,600 favorable

D)$1,640 favorable