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 material quantity variance for plastic in the dolls?

A) $378 favorable
B) $1,422 favorable
C) $378 unfavorable
D) $1,422 unfavorable