Woodside Company manufactures tables with vinyl tops. The standard material cost for the vinyl used per Style-R table is $7.20 based on 8 square feet of vinyl at a cost of $.90 per square foot. A production run of 1,000 tables in January resulted in usage of 8,300 square feet of vinyl at a cost of $.85 per square foot, a total cost of $7,055. If the materials price variance was recorded when the material was issued to production, what is the variance?

A. $145 unfavorable

B. $415 favorable

C. $145 favorable

D. $415 unfavorable