Summerlin Company Budgeted 4,000 Pounds of Material Costing $5

Summerlin Company budgeted 4,000 pounds of material costing $5.00 per pound to produce 2,000 units. The company actually used 4,500 pounds that cost $5.10 per pound to produce 2,000 units. What is the direct materials quantity variance?

A) $450 unfavorable.
B) $400 unfavorable.
C) $2,500 unfavorable.
D) $2,950 unfavorable.
E) $2,550 unfavorable.