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 $.9o per square foot. A production run of 1,ooo tables in January resulted in usage of 8,goo square feet of vinyl at a cost of $.8o 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: O a. $830 favorable. O b. $830 unfavorable O c. S290 unfavorable O d. $290 favorable