URGENT

Buckler Company manufactures desks with vinyl tops. The standard material cost for the vinyl used per Model S desk is $27.00 based on 12 square feet of vinyl at a cost of $2.25 per square foot. A production run of 1,000 desks in March resulted in purchase of 14,000 square feet and usage of 12000 square foot. A total cost of purchase equal to $28,000 and usage $25,200

The materials quantity variance resulting from the above production run was:

A. $1,200 unfavorable

B. $1,350 unfavorable

C. $1,800 favorable

D. $3,150 favorable