Ultimate Production manufactures radon detectors. The standard for materials for each detector is 2 pounds of acrylic at a standard cost of $4.30 per pound. During May, the company purchased 890 pounds and used 830 pounds of acrylic and made 410 radon detectors. The company paid $4.45 per pound for the acrylic. There were 400 detectors budgeted for May. How much is the material quantity variance?

A) $134 Unfavorable

B) $43 Unfavorable

C) $177 Unfavorable

D) $263 Unfavorable