The XYZ Company produces toys for national distribution. Standards for a particular toy are: Materials: 12 grams per unit at 56 cents per gram. Labour: 2 hours per unit at $2.75 per hour. During the month of December, the company produced 1,000 units. Information for the month follows: Materials: 14,000 grams were purchased and used at a total cost of $7,140. Labour: 2,500 hours worked at a total cost of $8,000.

What was the materials quantity variance?

a.

$1,820 unfavourable.

b.

$1,820 favourable.

c.

$1,120 unfavourable.

d.

$1,120 favourable.