Outdoor Living Corporation Manufactures Sun Umbrellas That Use a Canvas

Outdoor Living Corporation manufactures sun umbrellas that use a canvas as the main raw material.Data related to the sun umbrellas for May follows: $\begin{array}{|l|c|}\hline \text { Standard quantity per unit of output (yards) } & 3.5 \\\hline \text { Standard price per yard } & \$ 11.90 \\\hline \text { Actual materials purchased and used (yards) } & 9,000 \\\hline \text { Actual cost of materials purchased } & \$ 89,250 \\\hline \text { Actual outputs in units } & 2,500 \\\hline\end{array}$
What is the materials quantity variance for canvas for May?

A) $2,975 favorable
B) $2,975 unfavorable
C) $2,479 favorable
D) $2,479 unfavorable