Paulson Corporation Manufactures Tablecloths,which Is Its Only Product During the Month of September,the Company Produced 1,000 Tablecloths

Paulson Corporation manufactures tablecloths,which is its only product.The standards for tablecloths are as follows: $$\begin{array} { | l | r | } \hline \text { Standard direct materials cost per yard } & \$ 11\\\hline \text { Standard direct materials quantity per tablecloth (yards) } & 2 \\\hline \text { Standard direct labor cost per hour } & \$15 \\\hline \text { Standard direct labor hours per tablecloth } & 0.5 \\\hline\end{array}$$ During the month of September,the company produced 1,000 tablecloths.Related production data for the month follows:
$\begin{array} { | l | r | } \hline \text { Actual yards of direct material purchased } & 2,200 \\\hline \text { Actual direct materials total cost } & \$ 22,900 \\\hline \text { Actual direct labor hours } & 2,100 \\\hline \text { Actual direct labor cost incurred } & \$ 17,850 \\\hline\end{array}$ What is the direct materials efficiency variance for the month?

A) $ 1,300 favorable
B) $ 1,300 unfavorable
C) $ 2,200 favorable
D) $ 2,200 unfavorable