36) Exeter Company has a materials standard of 1 pound per unit of output. Each pound has a standard price of $26 per pound. During July, Exeter paid $66,896 for 3,170 pounds, which it used to produce 3,050 units of product. What is the direct materials quantity variance? A) $1,726 unfavorable B) $4,520 favorable C) $3,120 unfavorable D) $1,816 unfavorable