The Valenti Company uses flexible budgeting for cost control. Valenti produced 10,500 units of product during October, incurring indirect material costs of $13,100. Valentis master budget reflected indirect material costs of $183,300 at a production volume of 141,000 units. What was the indirect material cost variance for October?

Multiple Choice

A) $2,175 favorable

B) $1,250 favorable

C) $550 favorable

D) $1,250 unfavorable