$(17)$ Kidzlane has direct materials $($DL$)$ standards of $2$ pounds per unit at $$4$ per pound for its most popular toy. Last month, $5,600$ pounds of direct materials that actually cost $$28,000$ were used to produce $3,000$ toy units. The direct materials $($DM$)$ efficiency variance for last month was

A$)$ $$1,600$ unfavorable.

B$)$ $$1,600$ favorable.

C$)$ $$5,600$ unfavorable.

D$)$ $$5,600$ favorable.