Better Blankets, Inc

Better Blankets, Inc. makes a SnuggieBlank using flannel material and trim binding. They have instituted a successful JIT system and thus no longer have to stock inventory prior to their production need. The Standard Cost Card for The SnuggieBlank model is shown.
STANDARD COST CARD

The company reported the following results concerning January:

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The material price variance for Flannel used in January is:

A) $10,200 unfavorable.
B) $10,200 favorable.
C) $2,700 favorable.
D) $2,700 unfavorable.