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Well Company produces a product that requires nine standard pounds per unit. The standard price is $3 per pound. If 5,500 units used 48,500 pounds, which were purchased at $3.12 per pound, the direct materials usage variance is A) $3,000 favorable B) $3,000 unfavorable C) $5,820 favorable D) $5,820 unfavorable E) none of the above