19 At the beginning of October, the following was determined for a particular product: Standard Quantity of material per unit produced 10.0 lbs. Standard Price of material $ 2.00 per lb. Budgeted Units to be produced 6,000 units The following data pertain to operations concerning the product for October: Actual Cost of materials purchased $ 150,000 Beginning Materials Inventory 1,500 lbs. Ending Materials Inventory 2,500 lbs. Actual Units Produced 8,000 units Materials Purchase Price Variance $ 15,000 Favorable What was the Materials Quantity Variance for October? A. $3,000 Unfavorable B. $5,000 Unfavorable C. $15,000 Unfavorable D. $27,000 Favorable E. None of the above