Woodside Company manufactures tables with vinyl tops. The standard material cost for the vinyl used per Style-R table is $7.20 based on 8 square feet of vinyl at a cost of $.90 per square foot. A production run of 1,000 tables in January resulted in usage of 8,300 square feet of vinyl at a cost of $.85 per square foot, a total cost of $7,055. What is the materials quantity variance resulting from the production run?
A. $270 favorable
B. $255 favorable
C. $270 unfavorable
D. $255 unfavorable