159 The standard materials cost to produce 1 unit of Product Ris 6 pounds of material at a standard price of $45 per pound. In manufacturing 5,200 units, 28,800 pounds of material were used at a cost of $47 per pound. What is the direct materials quantity variance? Skipped Multiple Choice $50,400 favorable. $57,600 favorable. Next $57,600 unfavorable. $108,000 favorable. $108,000 unfavorable