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 $.80 per square foot, a total cost of $7,055. If the materials price variance was recorded when the material was issued to production, that variance was:

a. $290 favorable.

b. $830 unfavorable.

c. $290 unfavorable.

d. $830 favorable.