Tommy's Toys Produces Two Types of Toys: Trains and Dolls

Tommy's Toys produces two types of toys: trains and dolls. Tommy's uses stainless steel to manufacture the trains and plastic to manufacture the dolls. Information regarding the usage of steel and plastic for the past year follows: What is the direct materials flexible budget variance for steel used to manufacture the trains?

A) $419 unfavorable
B) $419 favorable
C) $831 unfavorable
D) $831 favorable