Thurston Company's Budget Allows for One Pound of Material to Be

Thurston Company's budget allows for one pound of material to be used for each unit produced.The budget indicates that the material costs $2.50 per pound.Actual units produced totaled 8,000.The company used a total of 8,200 pounds of material at an actual cost of $2.40 per pound.There were no beginning or ending inventories of raw materials.The input price and input quantity variances, respectively, would be: $\begin{array}{ll}&\text { Input Price } & \text { Input Quantity } \\A.&\text { Favorable } & \text { Favorable } \\B.&\text { Unfavorable } & \text { Favorable } \\C.&\text { Unfavorable } & \text { Unfavorable } \\D.&\text { Favorable } & \text { Unfavorable }\end{array}$