29. Baskets Inc. gathered the following actual results for the current month: Units produced Direct materials purchased and used (7800 lbs) Actual amounts: 5,600 $70,200 Budgeted production and standard costs were: Budgeted production Direct materials 5300 units 2.0 lbs/unit at $3/lb. What is the direct materials quantity variance? A) $10,200 unfavorable B) $9,600 favorable C) $10,200 favorable D) $46,800 unfavorable