Kahn Performance Nutrition Produces a Protein Shake Which Contains Whey

Kahn Performance Nutrition produces a protein shake which contains whey protein as one of its ingredients.The whey protein (materials) standards for each batch of protein shake produced are 12 pounds of whey protein at a standard cost of $3.00 per pound.During July,Kahn Performance Nutrition purchased and used 54,000 pounds of whey protein at a total of $170,000 to make a total of 4,300 batches of protein shake.What is the materials quantity variance for whey protein in July?

A) $7,200 unfavorable
B) $7,200 favorable
C) $141,900 favorable
D) $141,900 unfavorable