The Fantasy Gifts Company,a Maker of Holiday Novelties,needs Your Help

The Fantasy Gifts Company,a maker of Holiday novelties,needs your help immediately.The company's accountant resigned without leaving adequate records or explanations for what she did.In reviewing the records,you find the following information for May:
$$\begin{array} { | l | r | } \hline \text { Materials Purchased } & 20,000 \text { units } \\\hline \text { Materials Used } & 15,000 \text { units } \\\hline\end{array}$$ You find a copy of the budget which shows that materials were budgeted at $0.60/unit.You know that the materials price variance is recorded at the time of purchase and you find some handwritten notes among the accountant's work papers,which indicate the following:

$$\begin{array} { | l | c | } \hline \text { Materials price variance } & \$ 200 \mathrm {~F} \\\hline \text { Materials efficiency (quantity) variance } & \$ 600 \mathrm {~F} \\\hline\end{array}$$ What was the total standard cost of direct materials allowed during May?

A) $8,260.
B) $8,400.
C) $9,440.
D) $9,600.