12. A dress company has the following standards to make one dress: Standard Quantity Standard Price Direct materials 3 yards per unit $6.50 per yard Direct labor 1.5 hours per unit $8.00 per hour The company used 8,000 yards of material in order to make 2,500 dresses in April. The direct materials quantity variance is: A) $3,250 unfavorable. B) $1,500 unfavorable. C) $1,500 favorable. D) $3,250 favorable